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    <title>2019 (3) TMI 341 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Tribunal&#039;s direction requiring pre-deposit before the first appellate authority could hear the VAT appeal on merits was upheld because no illegality or perversity was shown. The challenge under Section 68 of the Punjab VAT Act, 2005 was found not to raise any substantial question of law, so interference with the impugned order was unwarranted. The pre-deposit condition therefore remained effective, and the appeal failed on merits.</description>
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      <description>The Tribunal&#039;s direction requiring pre-deposit before the first appellate authority could hear the VAT appeal on merits was upheld because no illegality or perversity was shown. The challenge under Section 68 of the Punjab VAT Act, 2005 was found not to raise any substantial question of law, so interference with the impugned order was unwarranted. The pre-deposit condition therefore remained effective, and the appeal failed on merits.</description>
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      <pubDate>Wed, 20 Feb 2019 00:00:00 +0530</pubDate>
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