https://www.taxtmi.com/caselaws?id=325892 The pre-deposit requirement under Section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, and the first appellate authority has implied power to grant interim protection or waive the deposit wholly or partly in appropriate cases. Such relief is exceptional and depends on a strong prima facie case where insistence on deposit would frustrate the appeal. As the appeal had been dismissed solely for non-deposit without adjudication on merits, the dismissal orders were set aside and the matter remanded to the first appellate authority for fresh consideration of waiver and interim relief in accordance with those principles. en-us Fri, 18 Mar 2016 00:00:00 +0530 Mon, 16 Jan 2017 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325892 The pre-deposit requirement under Section 62(5) of the Punjab Value Added Tax Act, 2005 is directory, and the first appellate authority has implied power to grant interim protection or waive the deposit wholly or partly in appropriate cases. Such relief is exceptional and depends on a strong prima facie case where insistence on deposit would frustrate the appeal. As the appeal had been dismissed solely for non-deposit without adjudication on merits, the dismissal orders were set aside and the matter remanded to the first appellate authority for fresh consideration of waiver and interim relief in accordance with those principles. Case-Laws VAT and Sales Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325892