Summary
- The Delhi High Court has set aside the pre-deposit condition under the third proviso to Section 74(1) of the DVAT Act.
- The Court ruled that this amendment was not retrospective, meaning it does not apply to returns filed before the change.
- Consequently, objections related to these returns will be heard without requiring any pre-deposit.
- This decision could significantly impact how similar cases are handled in the future regarding pre-deposit requirements.
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