https://www.taxtmi.com/caselaws?id=368179 The Court reiterated that a statutory right of appeal in fiscal legislation may be conditioned by mandatory pre-deposit, and that hardship or alleged unreasonableness does not by itself invalidate the appeal scheme absent clear constitutional infirmity. Applying the presumption of constitutionality, it upheld the Madhya Pradesh VAT appeal provisions and related pre-deposit requirement. On the levy issue, it did not quash the assessment on rectified spirit, holding that the challenge did not establish a basis to strike down the statutory scheme or the assessment in writ jurisdiction. The petitioner was left to pursue the statutory appellate remedy in the manner prescribed by law. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 04 Oct 2018 07:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368179 The Court reiterated that a statutory right of appeal in fiscal legislation may be conditioned by mandatory pre-deposit, and that hardship or alleged unreasonableness does not by itself invalidate the appeal scheme absent clear constitutional infirmity. Applying the presumption of constitutionality, it upheld the Madhya Pradesh VAT appeal provisions and related pre-deposit requirement. On the levy issue, it did not quash the assessment on rectified spirit, holding that the challenge did not establish a basis to strike down the statutory scheme or the assessment in writ jurisdiction. The petitioner was left to pursue the statutory appellate remedy in the manner prescribed by law. Case-Laws VAT and Sales Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368179