2019 (10) TMI 1200

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..... t petitions before the learned Chief Justice to obtain suitable directions to place the following questions of law for the opinion of the Larger Bench of this Court. The petitions placed on board after the reference is answered by the Larger Bench. - WRIT PETITION NO. 2883 OF 2018 AND A.S. WRIT PETITION NO. 13754 OF 2018 - - - Dated:- 14-10-2019 - M.S. SANKLECHA AND NITIN JAMDAR, JJ. .....

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..... lative competence to enact the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 and the Maharashtra Tax Laws (Amendment and Validation) Act, 2019 to amend the provisions of the Maharashtra Value Added Tax Act, 2002 to incorporate mandatory pre-deposit for filing appeals against the assessment orders pertaining to all the goods after 16 September 2016 that is post 101 Constitutional .....

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..... introduced by way of amendment does not apply to the orders passed in the assessment years prior to 15 April 2017, is a correct proposition since the right of appeal can be made conditional by the Legislature with express indication and, therefore, the decision in the case of Anshul Impex Pvt. Ltd. v. State of Maharashtra requires reconsideration? 2. Place the petitions on board a .....

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