https://www.taxtmi.com/caselaws?id=328210 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 and waive pre-deposit wholly or partly where a strong prima facie case or undue hardship is shown. Applying that governing precedent, dismissal of a statutory appeal solely for non-deposit of 25% could not stand without such consideration, and the orders of the appellate authority and Tribunal were set aside. The matter was remanded to the first appellate authority for fresh decision in accordance with that precedent. en-us Fri, 06 May 2016 00:00:00 +0530 Wed, 18 Jan 2017 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328210 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 and waive pre-deposit wholly or partly where a strong prima facie case or undue hardship is shown. Applying that governing precedent, dismissal of a statutory appeal solely for non-deposit of 25% could not stand without such consideration, and the orders of the appellate authority and Tribunal were set aside. The matter was remanded to the first appellate authority for fresh decision in accordance with that precedent. Case-Laws VAT and Sales Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328210