https://www.taxtmi.com/caselaws?id=380448 A statutory appeal under the Punjab Value Added Tax Act is maintainable only if the appellant complies with the mandatory pre-deposit condition. The Court stated that waiver is available only in exceptional situations, such as where the impugned order is void, without jurisdiction, or where legally recognised hardship is shown. Because the appellant did not deposit 25% of the additional tax and interest demanded, the appellate requirement remained unsatisfied and the appeal could not be entertained. The dismissal for non-deposit was upheld, and no question of law was found to arise. en-us Tue, 19 Mar 2019 00:00:00 +0530 Wed, 22 May 2019 07:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380448 A statutory appeal under the Punjab Value Added Tax Act is maintainable only if the appellant complies with the mandatory pre-deposit condition. The Court stated that waiver is available only in exceptional situations, such as where the impugned order is void, without jurisdiction, or where legally recognised hardship is shown. Because the appellant did not deposit 25% of the additional tax and interest demanded, the appellate requirement remained unsatisfied and the appeal could not be entertained. The dismissal for non-deposit was upheld, and no question of law was found to arise. Case-Laws VAT and Sales Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380448