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India’s Supreme Court Invalidates Post-GST VAT Act Amendments

  • Supreme Court deems post-GST VAT Act amendments invalid
  • Supreme Court Division Bench renders judgments on validity of VAT Amendment Acts in Telangana, Gujarat, and Bombay High Court
  • Key issues addressed related to Section 19 of the 101st Amendment to the Constitution
  • Central issue revolves around state legislatures’ authority to enact laws after 01.07.2017
  • Telangana and Gujarat amendments deemed void, Bombay High Court judgment overturned
  • Maharashtra Act amendment mandating pre-deposit declared void
  • Section 19 and Article 246A established as transitional arrangement for specific duration
  • Amendment aimed to facilitate implementation of Goods and Services Tax (GST)
  • Section 19 stipulates that conflicting laws remain in effect until modified or abolished by competent authority or one year has passed from commencement of Amendment Act.

Source: thewalkers.co.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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