https://www.taxtmi.com/caselaws?id=163354 Section 62(5) of the Punjab Value Added Tax Act, 2005 required prior deposit of 25 per cent of the disputed tax, penalty and interest as a condition for maintaining the appeal. The HC did not examine the merits of the assessment or demand, but in writ jurisdiction it relaxed the pre-deposit requirement in the interest of justice and directed the appellate authority to accept a reduced deposit of Rs. one crore as sufficient compliance. The appeal was permitted to proceed on merits once that substituted deposit was made. en-us Thu, 06 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163354 Section 62(5) of the Punjab Value Added Tax Act, 2005 required prior deposit of 25 per cent of the disputed tax, penalty and interest as a condition for maintaining the appeal. The HC did not examine the merits of the assessment or demand, but in writ jurisdiction it relaxed the pre-deposit requirement in the interest of justice and directed the appellate authority to accept a reduced deposit of Rs. one crore as sufficient compliance. The appeal was permitted to proceed on merits once that substituted deposit was made. Case-Laws VAT and Sales Tax Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163354