https://www.taxtmi.com/caselaws?id=163969 Statutory pre-deposit for an appeal under section 20(5) of the Punjab General Sales Tax Act was ordinarily mandatory, but the objection could not defeat the appeal where the assessment itself had already lost legal efficacy after the order extending limitation was set aside. Once the extension of time for completing the assessment was quashed and the limitation period had expired, the assessment order could not stand on an expired foundation. The assessee was therefore entitled to proceed with the appeal, and the assessment was held unsustainable. en-us Tue, 14 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163969 Statutory pre-deposit for an appeal under section 20(5) of the Punjab General Sales Tax Act was ordinarily mandatory, but the objection could not defeat the appeal where the assessment itself had already lost legal efficacy after the order extending limitation was set aside. Once the extension of time for completing the assessment was quashed and the limitation period had expired, the assessment order could not stand on an expired foundation. The assessee was therefore entitled to proceed with the appeal, and the assessment was held unsustainable. Case-Laws VAT and Sales Tax Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163969