SC Upheld validity of MVAT (Levy, Amendment and Validation) Act, 2009

These appeals arise from the judgment of the Bombay High Court dated June 10, 2013 by which the High Court has dismissed a batch of writ petitions wherein challenge was laid to the constitutional validity of the Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 which amended certain provisions in the Maharashtra Value Added Tax Act, 2002 (for short, the ‘MVAT Act’) with retrospective effect from April 01, 2005. The High Court has based its judgment by referring to various judgments of this Court which held that Legislature has the power to enact prospectively a...