https://www.taxtmi.com/caselaws?id=159319 A pre-deposit requirement under section 20(5) of the Punjab General Sales Tax Act must be applied reasonably, with a distinction between inability to pay and temporary difficulty in arranging funds. The Court found that the petitioner had not been given a fair opportunity to comply and that the appeal should, where possible, be decided on merits. The Tribunal and lower appellate orders were therefore set aside, three months were granted to deposit the assessed amount, and the appeal was to be restored on such deposit, with recovery stayed during that period. en-us Fri, 18 Feb 1994 00:00:00 +0530 Wed, 20 Nov 2013 16:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159319 A pre-deposit requirement under section 20(5) of the Punjab General Sales Tax Act must be applied reasonably, with a distinction between inability to pay and temporary difficulty in arranging funds. The Court found that the petitioner had not been given a fair opportunity to comply and that the appeal should, where possible, be decided on merits. The Tribunal and lower appellate orders were therefore set aside, three months were granted to deposit the assessed amount, and the appeal was to be restored on such deposit, with recovery stayed during that period. Case-Laws VAT and Sales Tax Fri, 18 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159319