https://www.taxtmi.com/caselaws?id=325749 The pre-deposit requirement for appeal under the Punjab Value Added Tax Act, 2005 was treated as directory rather than mandatory, and the first appellate authority was recognised as having implied power in appropriate cases to grant interim protection and waive the condition wholly or partly. Where an appeal is rejected only for non-deposit without consideration of merits, such dismissal cannot stand and the matter must be sent back for fresh consideration on the stated legal principles. The dismissal orders were set aside and the dispute was remanded for reconsideration. en-us Wed, 10 Feb 2016 00:00:00 +0530 Tue, 29 Mar 2016 10:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325749 The pre-deposit requirement for appeal under the Punjab Value Added Tax Act, 2005 was treated as directory rather than mandatory, and the first appellate authority was recognised as having implied power in appropriate cases to grant interim protection and waive the condition wholly or partly. Where an appeal is rejected only for non-deposit without consideration of merits, such dismissal cannot stand and the matter must be sent back for fresh consideration on the stated legal principles. The dismissal orders were set aside and the dispute was remanded for reconsideration. Case-Laws VAT and Sales Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325749