https://www.taxtmi.com/caselaws?id=325750 The pre-deposit condition under Section 62(5) of the Punjab Value Added Tax Act, 2005 was treated as directory rather than mandatory, because the first appellate authority was held to have implied power to grant interim protection or waive deposit in deserving cases. Where insistence on deposit would frustrate the appeal, partial or complete waiver could be granted. On that basis, dismissal of the first appeal for non-deposit could not be sustained, and the orders were set aside with the matter remanded for fresh consideration in accordance with law. en-us Wed, 10 Feb 2016 00:00:00 +0530 Tue, 29 Mar 2016 10:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325750 The pre-deposit condition under Section 62(5) of the Punjab Value Added Tax Act, 2005 was treated as directory rather than mandatory, because the first appellate authority was held to have implied power to grant interim protection or waive deposit in deserving cases. Where insistence on deposit would frustrate the appeal, partial or complete waiver could be granted. On that basis, dismissal of the first appeal for non-deposit could not be sustained, and the orders were set aside with the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325750