Bombay HC (LB) to decide on State's power to amend MVAT Act, post GST constitutional amendment

Bombay HC hears challenge to the power of State legislature to enact provisions related to mandatory pre-deposit by amending Maharashtra Value Added Tax Act (MVAT), 2002 post introduction of 101st Constitutional Amendment Act, 2016 w.e.f. September 16, 2016; Petitioner submits that amending MVAT Act by inserting provisions of mandatory pre-deposit for filling appeals against assessment orders pertaining to goods other than the 5 items mentioned in Entry-54 of List-II, is beyo...