https://www.taxtmi.com/caselaws?id=270677 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. en-us Wed, 23 Dec 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270677 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. Case-Laws VAT and Sales Tax Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270677