https://www.taxtmi.com/caselaws?id=325846 The mandatory pre-deposit under Section 62(5) of the Punjab Value Added Tax Act, 2005 was treated as directory, not absolute, because the first appellate authority is taken to have incidental power to grant interim protection and waive the deposit wholly or partly in appropriate cases. That discretion may be exercised where a strong prima facie case and undue hardship are shown, so the appeal is not rendered nugatory. Appeals dismissed mechanically for non-deposit without examining merits should be set aside and remitted for fresh consideration of waiver and interim protection. en-us Thu, 21 Jan 2016 00:00:00 +0530 Thu, 31 Mar 2016 10:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325846 The mandatory pre-deposit under Section 62(5) of the Punjab Value Added Tax Act, 2005 was treated as directory, not absolute, because the first appellate authority is taken to have incidental power to grant interim protection and waive the deposit wholly or partly in appropriate cases. That discretion may be exercised where a strong prima facie case and undue hardship are shown, so the appeal is not rendered nugatory. Appeals dismissed mechanically for non-deposit without examining merits should be set aside and remitted for fresh consideration of waiver and interim protection. Case-Laws VAT and Sales Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325846