https://www.taxtmi.com/caselaws?id=379634 Pre-deposit under the Punjab Value Added Tax Act was treated as a mandatory condition precedent for entertaining the appeal. The appellate authority and Tribunal had directed deposit of 25% of the additional demand before hearing, and the appellant did not comply. The High Court found that the requirement was statutory, the direction to deposit 25% was reasonable and justified, and no illegality or perversity was shown in the Tribunal's order. As no question of law arose for interference, the appeal could not be entertained without compliance with the pre-deposit condition and the dismissal was sustained. en-us Tue, 30 Apr 2019 00:00:00 +0530 Mon, 06 May 2019 06:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379634 Pre-deposit under the Punjab Value Added Tax Act was treated as a mandatory condition precedent for entertaining the appeal. The appellate authority and Tribunal had directed deposit of 25% of the additional demand before hearing, and the appellant did not comply. The High Court found that the requirement was statutory, the direction to deposit 25% was reasonable and justified, and no illegality or perversity was shown in the Tribunal's order. As no question of law arose for interference, the appeal could not be entertained without compliance with the pre-deposit condition and the dismissal was sustained. Case-Laws VAT and Sales Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379634