https://www.taxtmi.com/caselaws?id=326505 Section 62(5) of the Punjab Value Added Tax Act, 2005 was treated as directory, not mandatory, and the first appellate authority was held to have implied power to grant interim protection or partial or complete waiver of pre-deposit in deserving cases where a strong prima facie case exists and insistence on deposit would defeat the appeal. Because the appeals had been dismissed only for non-deposit, those dismissal orders could not stand and were set aside. The matter was remanded to the first appellate authority for fresh consideration in accordance with the governing pre-deposit principles. en-us Wed, 16 Mar 2016 00:00:00 +0530 Mon, 18 Apr 2016 08:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326505 Section 62(5) of the Punjab Value Added Tax Act, 2005 was treated as directory, not mandatory, and the first appellate authority was held to have implied power to grant interim protection or partial or complete waiver of pre-deposit in deserving cases where a strong prima facie case exists and insistence on deposit would defeat the appeal. Because the appeals had been dismissed only for non-deposit, those dismissal orders could not stand and were set aside. The matter was remanded to the first appellate authority for fresh consideration in accordance with the governing pre-deposit principles. Case-Laws VAT and Sales Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326505