HC: Upholds constitutionality of Maharashtra GST Savings Act to initiate investigation under MVAT Act

Aug 08,2019

Bombay HC dismisses writ petition filed by assessee, a Non-Banking Finance Company challenging investigation initiated under provisions of Maharashtra Value Added Tax Act, 2002 (MVAT Act) post GST implementation under saving provision i.e. Section 78 of Maharashtra Goods and Services Tax Related Laws (Amendments, Validation and Savings) Act, 2017 (State GST Savings Act); Reject assessee’s plea that no such validation or saving could be made in respect&nb...


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