Bombay HC refers matter of 10% Mandatory deposit under MVAT to Larger Bench

United Projects Vs State of Maharashtra (Bombay High Court)

The petitioners are aggrieved by the refusal of registration of their appeals filed under the Maharashtra Value Added Tax Act since they have not deposited the ten per cent of the disputed amount now mandated under the amended provision of Section 26 of the Act. They have challenged the validity of the amended provisions and the legislative competence of the State.

Held by Hon;ble

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