https://www.taxtmi.com/caselaws?id=271908 A prior-deposit requirement under the Punjab VAT Act for filing revision was examined against Article 14 and an earlier binding ruling on a pari materia appellate provision. The provision was treated as directory, not an absolute bar, because the authority may grant interim protection and waive the deposit in appropriate cases to avoid undue hardship and preserve the statutory remedy. On that basis, the requirement was upheld as valid and intra vires, and the revision was to be decided in accordance with law and the earlier principles. en-us Thu, 21 Jan 2016 00:00:00 +0530 Fri, 13 Jan 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271908 A prior-deposit requirement under the Punjab VAT Act for filing revision was examined against Article 14 and an earlier binding ruling on a pari materia appellate provision. The provision was treated as directory, not an absolute bar, because the authority may grant interim protection and waive the deposit in appropriate cases to avoid undue hardship and preserve the statutory remedy. On that basis, the requirement was upheld as valid and intra vires, and the revision was to be decided in accordance with law and the earlier principles. Case-Laws VAT and Sales Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271908