TaxTMI 
TaxTMI 
2025 (10) TMI 447
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....17 [Maharashtra Act No. XXXI of 2017]; and the amendment of Section 26 of Mah. IX of 2005 by inserting a Proviso - The Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019 [Ordinance No. VI of 2019] now replaced by The Maharashtra Tax Laws (Amendment and Validation) Act, 2019. As consequential relief, the Petitioner had also sought the quashing of notices dated 19 September 2019 requiring the Petitioner to pay a 10% deposit in terms of the amended Section 26(6A), (6B) and (6C). 3. The Petitioner had also applied for certain other reliefs; however, given the subsequent development in the form of the Hon'ble Supreme Court's decision in the case of State of Telangana and Ors. Vs. Tirumala Constructions (2023) 15 SCC 578, the ....
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.... Imfex (P) Ltd.") held the amendment inapplicable to a lis which had started in 2011. The State again amended the enactment, through Ordinance i.e. Maharashtra Ordinance No. VI of 2019, published in the Government Gazette on 6-3-2019. By the Ordinance the State of Maharashtra inserted an explanation w.e.f. 15-4-2017. According to the State the explanation was inserted for the purpose of removal of doubts, in view of the judgment of Nagpur Bench of the Court in Anshul Imfex61. On 9-7-2019, the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2019 was enacted. It was published in the Government Gazette on 9-7-2019. The Ordinance was replaced by the enactment of the State Legislature inserting various provisions including the said ex....
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....mpetent to enact a curative legislation with retrospective effect. Yet, the same vice that attaches itself to the Gujarat amendment i.e. lack of competence on the date the amendment was enacted i.e. in this case, 9-7-2019, the Maharashtra Legislature ceased to have any authority over the subject-matter, because the original Entry 54 had undergone a substantial change, and the power to change the VAT Act, ceased, on 1-7-2017, when the GST regime came into effect. Therefore, for the same reasons, as in the other cases, the amendments to the Maharashtra VAT Act cannot survive. 124.4. The amendments in question, made to the Telangana VAT Act, and the Gujarat VAT Act, after 1-7-2017 were correctly held void, for want of legislative comp....
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.... 10% pre-deposit. 9. All contentions of all parties on the merits of the Appeal are left explicitly open to be decided by the Appellate Authority. 10. Relief in terms of the remaining prayer clauses in this Petition is not pressed since we have now granted the Petitioner liberty to press for such reliefs on merits before the Appellate Authority. This excludes the relief regarding pre-deposit, which has already been granted. 11. Mr. Pai seeks continuance of the interim relief granted by this Court pending the final disposal of the Appeal before the First Appellate Authority. Ms Chavan points out that after the striking down of the impugned provisions, the matter would be governed by the pre-amended provisions, which contemplate dire....