https://www.taxtmi.com/caselaws?id=381415 The appeal mechanism under the Punjab Value Added Tax Act, 2005 required prior deposit of 25% of the additional demand, penalty and interest before an appeal could be entertained, subject to waiver in cases of undue hardship. On the facts, the demand related only to tax, the pre-deposit condition was found reasonable, and the Tribunal had already granted further time for compliance. No perversity in the Tribunal's approach was shown, and the challenge did not raise any substantial question of law. en-us Mon, 27 May 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381415 The appeal mechanism under the Punjab Value Added Tax Act, 2005 required prior deposit of 25% of the additional demand, penalty and interest before an appeal could be entertained, subject to waiver in cases of undue hardship. On the facts, the demand related only to tax, the pre-deposit condition was found reasonable, and the Tribunal had already granted further time for compliance. No perversity in the Tribunal's approach was shown, and the challenge did not raise any substantial question of law. Case-Laws VAT / Sales Tax Mon, 27 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381415