Kerala HC: doubled court fee on tax appeals applies only where the dispute began after 1 April 2016
Deciding twelve VAT writ petitions together, Justice Bechu Kurian Thomas held that the right of appeal, and the fee it carries, vests when the assessing officer first questions a return, and that the 2016 notification raising the Legal Benefit Fund levy from 0.5% to 1% has no retrospective reach.