https://www.taxtmi.com/caselaws?id=164772 The High Court of Punjab and Haryana waived the 25% deposit requirement for filing an appeal under section 62(5) of the Punjab Value Added Tax Act, 2005, in a case involving a Delhi-based company whose goods were detained by the Department. The court found that the value of the detained goods exceeded the deposit amount, allowing the appeal to proceed without the deposit. This decision showcases the court's ability to exercise discretion in procedural matters based on the unique facts of each case. en-us Wed, 05 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164772 The High Court of Punjab and Haryana waived the 25% deposit requirement for filing an appeal under section 62(5) of the Punjab Value Added Tax Act, 2005, in a case involving a Delhi-based company whose goods were detained by the Department. The court found that the value of the detained goods exceeded the deposit amount, allowing the appeal to proceed without the deposit. This decision showcases the court's ability to exercise discretion in procedural matters based on the unique facts of each case. Case-Laws VAT and Sales Tax Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164772