Chhattisgarh VAT Appeal Dismissed by SC as Pre-Deposit Rule Found Valid

Nokia India Pvt Ltd Vs State of Chhattisgarh & Anr. (Supreme Court of India) The Supreme Court examined a writ petition filed under Article 32 of the Constitution challenging the constitutional validity of Section 48(4) of the Chhattisgarh VAT Act, 2005. The petitioner sought a declaration that the provision was unconstitutional and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India. Section 48(4) lays down mandatory pre-deposit conditions for the admission of appeals by dealers against tax orders. For appeals before the Additional Commissioner or Appellate Deputy Com...