https://www.taxtmi.com/caselaws?id=754146 The right of appeal accrues when the lis commences and is ordinarily governed by the statute then in force, unless a later enactment clearly displaces it. On that basis, the appeals arising from the 2002-2003 and 2003-2004 assessments were governed by the Assam General Sales Tax Act, 1993, not the Assam Value Added Tax Act, 2003. The appellate authority also had to consider the prayer for waiver of the pre-deposit requirement under the proviso to Section 33(6), which allows admission of an appeal on part payment or without payment for recorded reasons. Rejection of the appeal without addressing that waiver request was unsustainable, and the matter was remanded for fresh disposal under the correct provision. en-us Thu, 30 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754146 The right of appeal accrues when the lis commences and is ordinarily governed by the statute then in force, unless a later enactment clearly displaces it. On that basis, the appeals arising from the 2002-2003 and 2003-2004 assessments were governed by the Assam General Sales Tax Act, 1993, not the Assam Value Added Tax Act, 2003. The appellate authority also had to consider the prayer for waiver of the pre-deposit requirement under the proviso to Section 33(6), which allows admission of an appeal on part payment or without payment for recorded reasons. Rejection of the appeal without addressing that waiver request was unsustainable, and the matter was remanded for fresh disposal under the correct provision. Case-Laws VAT / Sales Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754146