https://www.taxtmi.com/caselaws?id=388530 The commentary examines whether the State could impose a mandatory pre-deposit for appeals under the MVAT Act after the 101st Constitutional Amendment, and whether the 2019 Explanation to section 26 could validate that requirement for earlier assessment orders. It also considers the effect of the Explanation on the earlier Division Bench view in Anshul Impex, including issues of retrospectivity, legislative overruling, vested appellate rights, and the distinction between initiation of proceedings and the date of assessment. The matter was treated as raising questions of wider importance, with reference to a larger Bench regarded as the appropriate course rather than final determination of the merits. en-us Mon, 14 Oct 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388530 The commentary examines whether the State could impose a mandatory pre-deposit for appeals under the MVAT Act after the 101st Constitutional Amendment, and whether the 2019 Explanation to section 26 could validate that requirement for earlier assessment orders. It also considers the effect of the Explanation on the earlier Division Bench view in Anshul Impex, including issues of retrospectivity, legislative overruling, vested appellate rights, and the distinction between initiation of proceedings and the date of assessment. The matter was treated as raising questions of wider importance, with reference to a larger Bench regarded as the appropriate course rather than final determination of the merits. Case-Laws VAT and Sales Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388530