https://www.taxtmi.com/caselaws?id=444985 Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016, read with Article 246A, preserved existing tax laws during the GST transition and also allowed competent legislatures to amend or repeal them within that limited window, including curative or validating changes; that power was not confined to mere textual conformity with the amended Constitution. Once the GST regime commenced and the legislative field had shifted, however, later amendments to the erstwhile VAT laws could not be sustained for want of competence. On that basis, the Telangana validating amendment, the Gujarat retrospective amendment, and the Maharashtra mandatory pre-deposit amendment were all held invalid. en-us Fri, 20 Oct 2023 00:00:00 +0530 Tue, 12 May 2026 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444985 Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016, read with Article 246A, preserved existing tax laws during the GST transition and also allowed competent legislatures to amend or repeal them within that limited window, including curative or validating changes; that power was not confined to mere textual conformity with the amended Constitution. Once the GST regime commenced and the legislative field had shifted, however, later amendments to the erstwhile VAT laws could not be sustained for want of competence. On that basis, the Telangana validating amendment, the Gujarat retrospective amendment, and the Maharashtra mandatory pre-deposit amendment were all held invalid. Case-Laws GST Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444985