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    <title>2023 (12) TMI 997 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court dealt with a challenge to the amended pre-deposit regime under the Maharashtra Value Added Tax Act, 2002, in relation to Sections 26(6A), 26(6B) and 26(6C). Noting that the legal position on the retrospective amendment and pre-deposit requirement had already been settled by the Supreme Court, and that the petitioners intended to pursue the statutory appellate remedy, the Court permitted recourse to the appellate authority or tribunal. It also granted only limited interim protection to enable filing of appeals, while keeping all contentions open and expressing no view on the merits.</description>
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    <pubDate>Wed, 20 Dec 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=447313</link>
      <description>The Bombay High Court dealt with a challenge to the amended pre-deposit regime under the Maharashtra Value Added Tax Act, 2002, in relation to Sections 26(6A), 26(6B) and 26(6C). Noting that the legal position on the retrospective amendment and pre-deposit requirement had already been settled by the Supreme Court, and that the petitioners intended to pursue the statutory appellate remedy, the Court permitted recourse to the appellate authority or tribunal. It also granted only limited interim protection to enable filing of appeals, while keeping all contentions open and expressing no view on the merits.</description>
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      <pubDate>Wed, 20 Dec 2023 00:00:00 +0530</pubDate>
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