Pre-deposit under VAT appeal law applies only after filing the statutory appeal, with interim protection available in proper proceedings.

The pre-deposit requirement under Section 62(5) of the Punjab Value Added Tax Act, 2005 operates at the stage of hearing a statutory appeal before the first appellate authority, so it is not attracted when no appeal has yet been filed. A writ petition filed directly without first invoking the appellate remedy was therefore not entertained on the tax demand itself. The proper course was to file the appeal and then seek interim protection in accordance with law against the deposit condition.

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Issues: Whether the pre-deposit requirement under Section 62(5) of the Punjab Value Added Tax Act, 2005 was attracted when no appeal had yet been filed, and whether the petitioner was entitled to approach the appellate forum with a request for interim protection against such deposit.

Analysis: The petition was filed directly under writ jurisdiction without first filing an appeal. The pre-condition of depositing 25% of the additional demand operates at the stage of hearing of the appeal before the first appellate authority, and therefore does not arise in the absence of an appeal. The appropriate course was to avail the statutory appeal and seek interim protection in accordance with law.

Conclusion: The writ petition was not entertained on merits of the tax demand, and the petitioner was left free to file an appeal and seek interim relief against the pre-deposit requirement.

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