https://www.taxtmi.com/caselaws?id=374622 The HC held that the U.P. Value Added Tax Act, 2008 was not shown to have been repealed by the Constitution (One Hundred and First Amendment) Act, 2016, because section 19 continued existing laws until amendment, repeal by competent authority, or expiry of the transitional period. It further held that issues concerning GST saving clauses and the effect of section 6 of the General Clauses Act were better raised before the appellate authority. As an efficacious statutory appellate remedy was available under the taxing statute, the Court declined to exercise writ jurisdiction under Article 226 and left the challenge to be pursued before the appellate forum. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 06 Feb 2019 07:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374622 The HC held that the U.P. Value Added Tax Act, 2008 was not shown to have been repealed by the Constitution (One Hundred and First Amendment) Act, 2016, because section 19 continued existing laws until amendment, repeal by competent authority, or expiry of the transitional period. It further held that issues concerning GST saving clauses and the effect of section 6 of the General Clauses Act were better raised before the appellate authority. As an efficacious statutory appellate remedy was available under the taxing statute, the Court declined to exercise writ jurisdiction under Article 226 and left the challenge to be pursued before the appellate forum. Case-Laws VAT and Sales Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374622