https://www.taxtmi.com/caselaws?id=301900 An amendment deleting a pre-deposit condition for entertainment of second appeals applies retrospectively to pending appeals because the right of appeal is statutory and procedural requirements ordinarily govern pending matters unless the statute indicates otherwise. The term "entertain" refers to consideration on merits, not mere filing, so the amended provision could not be ignored for appeals awaiting admission. The effect was that the appellant was not required to deposit the disputed tax before the pending appeals were taken up, and demand notices insisting on pre-deposit were quashed. en-us Fri, 06 Mar 2009 00:00:00 +0530 Thu, 26 Oct 2023 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301900 An amendment deleting a pre-deposit condition for entertainment of second appeals applies retrospectively to pending appeals because the right of appeal is statutory and procedural requirements ordinarily govern pending matters unless the statute indicates otherwise. The term "entertain" refers to consideration on merits, not mere filing, so the amended provision could not be ignored for appeals awaiting admission. The effect was that the appellant was not required to deposit the disputed tax before the pending appeals were taken up, and demand notices insisting on pre-deposit were quashed. Case-Laws VAT and Sales Tax Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301900