2019 (10) TMI 1200

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....IN JAMDAR, JJ. Vikram Nankani, Senior Advocate with Sandeep Ghaterao and Sachine Shintre i/b. N.V. Tapre, Prakash Shah with Jas Sanghvi i/b. PDS Legal for the Petitioner Ashutosh Kumbhakoni, Advocate General with S.B.Lolge, "A" Panel counsel, V.A.Sonpal, Special Counsel, Akshay Shinde, "B" Panel counsel, Jyoti Chavan, AGP and Shruti Vyas, AGP for the Respondents. OPERATIVE PART OF THE ORD....

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....section 26 of the MVAT Act introduced with effect from 15 April 2017 by the Maharashtra Tax Laws (Amendment and Validation) Act, 2019 takes away the right of the assessee to file an appeal without statutory deposit in respect of orders passed for the assessment years prior to 15 April 2017 and whether the Explanation nullifies the decision of the Division Bench of this Court (Nagpur Bench) in the ....