Appellate remedy under VAT law allowed without pre-deposit, with personal bond and protection against delay rejection.

A writ challenge to an assessment order under the Punjab Value Added Tax Act, 2005 was not entertained on merits because an appellate remedy was available. The court treated the statutory appeal as the proper forum, but allowed the petitioner to pursue it without insisting on the pre-deposit condition, subject to furnishing a personal bond to the appellate authority's satisfaction. It also directed that, if the appeal was filed within one month, it should not be rejected as time-barred. The substantive assessment dispute was left for determination in appeal.

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Issues: Whether the writ petition should be entertained when an appeal was available under the Punjab Value Added Tax Act, 2005, and whether the appellate remedy should be permitted without insistence on pre-deposit.

Analysis: The petition challenged an assessment order under the Punjab Value Added Tax Act, 2005. An appellate remedy was available, and the petitioner sought writ intervention mainly on the ground that the tax demand was substantial and that the statutory pre-deposit condition under section 62(5) would make the appeal onerous. Without entering upon the merits of the assessment dispute, relief was considered appropriate in the form of permitting the appeal to be entertained without pre-deposit, subject to furnishing a personal bond to the satisfaction of the appellate authority. A further direction was issued that, if the appeal was filed within one month, it should not be rejected on the ground of delay.

Conclusion: The writ petition was not entertained on merits, and the petitioner was left to pursue the appellate remedy with relief against the pre-deposit requirement.

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