https://www.taxtmi.com/caselaws?id=360343 The Punjab and Haryana HC considered whether dismissal of an assessee's appeal for non-compliance with the statutory pre-deposit requirement under the Punjab Value Added Tax Act was justified. It noted that the first appellate authority had exercised discretion by limiting the pre-deposit to 25% of the tax demand and by refusing a complete waiver, and that the Tribunal found no financial hardship warranting fuller relief. As no illegality or perversity in those findings was shown, the dismissal for non-deposit was upheld and no substantial question of law was found to arise. en-us Wed, 04 Apr 2018 00:00:00 +0530 Wed, 16 May 2018 06:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360343 The Punjab and Haryana HC considered whether dismissal of an assessee's appeal for non-compliance with the statutory pre-deposit requirement under the Punjab Value Added Tax Act was justified. It noted that the first appellate authority had exercised discretion by limiting the pre-deposit to 25% of the tax demand and by refusing a complete waiver, and that the Tribunal found no financial hardship warranting fuller relief. As no illegality or perversity in those findings was shown, the dismissal for non-deposit was upheld and no substantial question of law was found to arise. Case-Laws VAT and Sales Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360343