https://www.taxtmi.com/caselaws?id=272191 The pre-deposit requirement under section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, and the first appellate authority may grant interim protection or waive the deposit wholly or partly in appropriate cases. On that basis, dismissal of the assessee's appeal and the Tribunal's order for non-compliance with pre-deposit could not be sustained. The orders were set aside, and the assessee's waiver application was restored for fresh consideration by the first appellate authority in accordance with the earlier ruling. en-us Thu, 21 Jan 2016 00:00:00 +0530 Tue, 01 Mar 2016 11:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272191 The pre-deposit requirement under section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, and the first appellate authority may grant interim protection or waive the deposit wholly or partly in appropriate cases. On that basis, dismissal of the assessee's appeal and the Tribunal's order for non-compliance with pre-deposit could not be sustained. The orders were set aside, and the assessee's waiver application was restored for fresh consideration by the first appellate authority in accordance with the earlier ruling. Case-Laws VAT and Sales Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272191