https://www.taxtmi.com/caselaws?id=384153 Section 78 of the Maharashtra GST Related Laws (Amendments, Validation and Savings) Act, 2017 was upheld as a valid transitional saving provision preserving the Maharashtra Value Added Tax Act, 2002 and its subordinate legislation for pre-GST periods. The Court held that Article 246A and Article 366(12A) do not render such savings inconsistent with the Constitution, and that the State Legislature could validly continue prior VAT , including rules, notifications, appointments, delegations and proceedings, for liabilities arising before the appointed day. The challenge to investigation and summons issued under the VAT regime therefore failed. en-us Fri, 19 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384153 Section 78 of the Maharashtra GST Related Laws (Amendments, Validation and Savings) Act, 2017 was upheld as a valid transitional saving provision preserving the Maharashtra Value Added Tax Act, 2002 and its subordinate legislation for pre-GST periods. The Court held that Article 246A and Article 366(12A) do not render such savings inconsistent with the Constitution, and that the State Legislature could validly continue prior VAT , including rules, notifications, appointments, delegations and proceedings, for liabilities arising before the appointed day. The challenge to investigation and summons issued under the VAT regime therefore failed. Case-Laws GST Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384153