continues not to exist in sub-section (6A) to
(6C) to Section 26 of the MVAT Act, 2002. He submits that, Section ... Amending
Act in sub-sections (6A) to (6C) to Section 26 of the MVAT Act, 2002
and the explanation inserts a new condition
alternate efficacious
remedy available to the petitioner under section 26 of MVAT Act and
KVM
34/43
WP 202 OF 2020 .doc
there being disputed ... assessing officer on 30th December,
2015 under section 23(4) of MVAT Act. Under section 26 of the MVAT
continues not to exist in sub-section (6A) to
(6C) to Section 26 of the MVAT Act, 2002. He submits that, Section ... Amending
Act in sub-sections (6A) to (6C) to Section 26 of the MVAT Act, 2002
and the explanation inserts a new condition
continues not to exist in sub-section (6A) to
(6C) to Section 26 of the MVAT Act, 2002. He submits that, Section ... Amending
Act in sub-sections (6A) to (6C) to Section 26 of the MVAT Act, 2002
and the explanation inserts a new condition
section (1) of section 26 lies from every order
except an order mentioned in sub-section (2) of section 26 and
sub-section ... deposit
contemplated by section 26(6A) of as compliance with sub-
section (6A) of section 26 of the MVAT Act. If this argument
Added Tax
Act, 2002 (MVAT Act ) was rejected.
2. Section 26(6B) of the MVAT Act prescribes that no appeal shall
be filed before ... dues as
mandated by Section 26(6B) of the MVAT Act. The above provision viz.
Section 26(6B) of the MVAT Act is a statutory
regarding the priority as contemplated by Section 37
(1) of the MVAT, 2002 vis-a-vis Section 26-E of the SARFAESI ... prima facie
view that Section 26-E of the SARFAESI Act has overriding effect
over Section 37 of the MVAT Act, which supports the position
effectively challenged before the Maharashtra Sales Tax
Tribunal under Section 26 of MVAT Act, 2002, hence, a writ petition
filed without exhausting alternative remedy ought ... appeal as per the provisions of sub-section (6A) of Section
26 of the MVAT and to avoid such pre-deposit, the petitioner has filed
Petitioner was a protectee of
the provisions of Section 26-C and Section 26-E , with effect from 24 th
January, 2020. Therefore, when ... protection by the
operation of the provisions of Section 26-C(2) read with Section 26-E of
the SARFAESI Act. In fact, it appears
challenged by an aggrieved assessee in an appeal under Section 26
of the MVAT Act. The time period for filing an appeal, we are
informed ... October 30, 2019 in an appeal under Section 26
of the MVAT Act within the stipulated time, the writ jurisdiction of
this Court has been
