MVAT: Govt can impose mandatory pre-deposit condition for Appeal filing

United Projects Vs State of Maharashtra through Commissioner of Sales Tax (Bombay High Court) Held that the State of Maharashtra has legislative competence to enact amendment to incorporate a condition/modifying the earlier condition for entertaining an appeal for a mandatory pre-deposit for filing appeals against the assessment orders pertaining to all the goods after 16th September 2016 Facts- The petitioners filed first quarterly returns for the period 2013-2014, under the Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002) on 24th July 2013. On 18th July, 2016, the assessment proceeding...