https://www.taxtmi.com/caselaws?id=325796 The note states that the pre-deposit requirement under section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, so the first appellate authority may grant partial or complete waiver by way of interim protection where the facts justify it. If an appeal is dismissed only for non-deposit and not on the merits, the proper course is to set aside that dismissal and remit the matter for fresh consideration of interim protection and the appeal in accordance with law. en-us Tue, 02 Feb 2016 00:00:00 +0530 Wed, 30 Mar 2016 10:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325796 The note states that the pre-deposit requirement under section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, so the first appellate authority may grant partial or complete waiver by way of interim protection where the facts justify it. If an appeal is dismissed only for non-deposit and not on the merits, the proper course is to set aside that dismissal and remit the matter for fresh consideration of interim protection and the appeal in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325796