https://www.taxtmi.com/caselaws?id=775565 The HC held that the pre-deposit requirement under Section 39(5) of the repealed HGST Act, 1973, remains enforceable post-repeal due to the saving clause in Section 61 of the HVAT Act, 2003, and the General Clauses Act, 1898. The right of appeal is substantive, vesting at the commencement of the lis and governed by the law prevailing at that time. Subsequent enactments do not alter vested rights unless expressly stated. The HC set aside the impugned order of the Haryana Tax Tribunal and allowed the appeal, affirming the continuity of legal consequences under the repealed Act and the applicability of pre-deposit conditions despite repeal. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775565 The HC held that the pre-deposit requirement under Section 39(5) of the repealed HGST Act, 1973, remains enforceable post-repeal due to the saving clause in Section 61 of the HVAT Act, 2003, and the General Clauses Act, 1898. The right of appeal is substantive, vesting at the commencement of the lis and governed by the law prevailing at that time. Subsequent enactments do not alter vested rights unless expressly stated. The HC set aside the impugned order of the Haryana Tax Tribunal and allowed the appeal, affirming the continuity of legal consequences under the repealed Act and the applicability of pre-deposit conditions despite repeal. Case-Laws VAT / Sales Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775565