https://www.taxtmi.com/caselaws?id=420277 The Calcutta HC discussed the validity of a statutory condition requiring proof of payment of 15% of the disputed tax before an appeal under Section 84(1) of the West Bengal Value Added Tax Act, 2003 is entertained. It held that the right of appeal is substantive but may be regulated by procedural conditions, and that the payment requirement does not amount to compulsory extraction of tax or destroy the appellate remedy. The proviso was also found not to offend Article 14, as it applies uniformly and does not create hostile discrimination. The substituted proviso was treated as a valid procedural amendment operating from 1 April 2015, while reading down and hardship-based challenges were rejected. en-us Fri, 25 Mar 2022 00:00:00 +0530 Thu, 08 Sep 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420277 The Calcutta HC discussed the validity of a statutory condition requiring proof of payment of 15% of the disputed tax before an appeal under Section 84(1) of the West Bengal Value Added Tax Act, 2003 is entertained. It held that the right of appeal is substantive but may be regulated by procedural conditions, and that the payment requirement does not amount to compulsory extraction of tax or destroy the appellate remedy. The proviso was also found not to offend Article 14, as it applies uniformly and does not create hostile discrimination. The substituted proviso was treated as a valid procedural amendment operating from 1 April 2015, while reading down and hardship-based challenges were rejected. Case-Laws VAT and Sales Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420277