https://www.taxtmi.com/caselaws?id=325193 The pre-deposit requirement under Section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, so the first appellate authority has implied power to grant full or partial waiver, or interim protection, where the appellant shows a strong prima facie case and hardship. An appeal dismissed solely for non-deposit, without consideration of the merits, cannot stand on that basis alone. The impugned appellate and tribunal orders were set aside, and the matter was remanded to the first appellate authority for fresh consideration of the waiver request in light of that principle. en-us Tue, 01 Mar 2016 00:00:00 +0530 Sat, 12 Mar 2016 09:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325193 The pre-deposit requirement under Section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, so the first appellate authority has implied power to grant full or partial waiver, or interim protection, where the appellant shows a strong prima facie case and hardship. An appeal dismissed solely for non-deposit, without consideration of the merits, cannot stand on that basis alone. The impugned appellate and tribunal orders were set aside, and the matter was remanded to the first appellate authority for fresh consideration of the waiver request in light of that principle. Case-Laws VAT and Sales Tax Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325193