https://www.taxtmi.com/caselaws?id=372510 The Bombay HC held that the right of appeal is a vested substantive right and that the amended pre-deposit requirement under Section 26(6B)(c) of the Maharashtra Value Added Tax Act, 2002 applied prospectively only. Because the proceedings had commenced before the amendment, the 10% pre-deposit condition could not govern the appeal, and dismissal for non-deposit was erroneous. The Court also held that coercive recovery could not be initiated before expiry of the statutory appeal period, particularly where the appellant had indicated its intention to appeal, because such action would defeat an effective appellate remedy. The tribunal's order was set aside and the matter remanded for fresh decision after hearing the parties. en-us Fri, 28 Sep 2018 00:00:00 +0530 Sat, 07 Mar 2020 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372510 The Bombay HC held that the right of appeal is a vested substantive right and that the amended pre-deposit requirement under Section 26(6B)(c) of the Maharashtra Value Added Tax Act, 2002 applied prospectively only. Because the proceedings had commenced before the amendment, the 10% pre-deposit condition could not govern the appeal, and dismissal for non-deposit was erroneous. The Court also held that coercive recovery could not be initiated before expiry of the statutory appeal period, particularly where the appellant had indicated its intention to appeal, because such action would defeat an effective appellate remedy. The tribunal's order was set aside and the matter remanded for fresh decision after hearing the parties. Case-Laws VAT and Sales Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372510