https://www.taxtmi.com/caselaws?id=777360 Assessment orders taxing royalty payments as consideration for transfer of the right to use trademarks were challenged under the Maharashtra Value Added Tax Act, 2002. Because an appellate remedy to the Joint Commissioner existed under Section 26(1)(b), the matter concerned whether direct recourse to the Tribunal could be permitted instead. Following the approach in earlier connected matters, direct appeals to the Tribunal were allowed subject to compliance with pre-deposit and other prescribed formalities, and the Tribunal was directed to decide them on merits without raising limitation. The writ petitions were not decided on the underlying tax liability. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777360 Assessment orders taxing royalty payments as consideration for transfer of the right to use trademarks were challenged under the Maharashtra Value Added Tax Act, 2002. Because an appellate remedy to the Joint Commissioner existed under Section 26(1)(b), the matter concerned whether direct recourse to the Tribunal could be permitted instead. Following the approach in earlier connected matters, direct appeals to the Tribunal were allowed subject to compliance with pre-deposit and other prescribed formalities, and the Tribunal was directed to decide them on merits without raising limitation. The writ petitions were not decided on the underlying tax liability. Case-Laws VAT / Sales Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777360