Case Law Details
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 proceedings were initiated. On 13th October 2017, AO passed an assessment order for the period 2013-2014 under the MVAT Act, 2002. On 10th July 2018 , the petitioner filed a stay application in Form No. 311 of the MVAT, Act. 2002 before the Joint Commissioner of State Tax, (Appeals) Mumbai. It being the First Appellate Authority. The petitioners also filed appeal in Form No. 301 before the State First Appellate Authority.
The Joint Commissioner of State Tax (Appeals) II addressed a letter to the petitioners on 10th August, 2018, inviting attention to Section 26(6A) of the MVAT Act, 2002 and stated that until a part payment towards the tax liability is made, as per the said provisions of the MVAT Act, 2002, the document submitted by the petitioners cannot be called as an appeal.
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