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2018 (12) TMI 1279 - HC - VAT and Sales TaxNon-compliance with pre-deposit - Section 26 (6B)(c) of the Maharashtra Value Added Tax Act, 2002 - retrospective effect of amendment - Whether the Tribunal has committed an error in dismissing the appeal as not maintainable for want of deposit of 10% of the amount assessed, so as to give retrospective effect to the amendment introduced on 15.04.2017 to Section 26 of the Maharashtra Value Added Tax Act, 2002? Held that:- The assessment order concerning appellant for the financial year 201011 was passed on 30/10/2014, of which review proceedings were initiated on 13/4/2017, upon which review order was passed on 27/7/2017, which was challenged by way of appeal before Tribunal on 25/9/2017, which appeal came to be dismissed by the impugned order dated 22/2/2018 and before order of review was passed on 27/7/2017, Section 26(6B) of the Act of 2002 came to be inserted by amendment with effect from 15/4/2017 - The impugned order reveals that appeal came to be dismissed by the Tribunal observing that first appellate order was passed on 27/7/2017 and before that date, amended provisions came into effect from 15/4/2017, which required appellant to deposit 10% of the disputed tax along with appeal as a precondition of admission of appeal, however, appellant has not complied with said mandatory provisions of Section 26(6B) of the Act of 2002 and since said amount was not deposited, appeal came to be dismissed. Admittedly review proceedings in respect of assessment order passed on 30/10/2014 for the financial year 201011 were initiated on 13/4/2017, which came to be decided on 27/7/2017 while the amended provisions of Section 26(6B) of the Act of 2002 came into force with effect from 15/4/2017 - the relevant date to hold applicability of amended provisions or otherwise shall be the date on which proceedings were initiated and not the date of decision. Thus, the Tribunal has committed an error in dismissing the appeal as not maintainable for non payment of amount aforesaid, i.e. 10% of the amount assessed. Whether recovery proceedings initiated by respondent no.5 during the pendency of appeal are legal or otherwise? - Held that:- In the case in hand, though appellant has submitted Form 314 along with his application for withdrawal of recovery proceedings before respondent nos.4 and 5, no steps are taken to act upon his request. On the contrary, it is the case of appellant that he is orally informed that no steps for withdrawal of recovery proceedings shall be taken - thus, before expiry of period prescribed to prefer an appeal, respondent nos.4 and 5 were not competent to initiate recovery proceedings against appellant or for enforcing notice issued to the appellant pending appeal. Appeal disposed off.
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