https://www.taxtmi.com/caselaws?id=380138 Pre-deposit as a condition for entertaining a tax appeal was upheld where the Punjab Value Added Tax Act required deposit of 25% of the additional tax demand under Section 62(5). The assessee failed to comply with that direction, so the first appellate authority dismissed the appeal and the Tribunal sustained that dismissal. The High Court declined interference because the statutory condition for hearing the appeal was not satisfied and no illegality or perversity in the appellate approach was shown. en-us Tue, 23 Apr 2019 00:00:00 +0530 Tue, 30 Jul 2019 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380138 Pre-deposit as a condition for entertaining a tax appeal was upheld where the Punjab Value Added Tax Act required deposit of 25% of the additional tax demand under Section 62(5). The assessee failed to comply with that direction, so the first appellate authority dismissed the appeal and the Tribunal sustained that dismissal. The High Court declined interference because the statutory condition for hearing the appeal was not satisfied and no illegality or perversity in the appellate approach was shown. Case-Laws VAT and Sales Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380138