https://www.taxtmi.com/caselaws?id=386020 Section 62(5) of the Punjab Value Added Tax Act, 2005 validly requires an appellant to deposit 25% of the additional demand before an appeal can be entertained. As the right of appeal is statutory, the legislature may impose uniform pre-deposit conditions to secure revenue; the requirement does not violate Article 14 merely because it may be onerous in individual cases. Incidental or ancillary powers cannot be implied to override an express statutory bar. Consequently, the first appellate authority cannot waive or dilute the mandatory pre-deposit requirement, or grant interim protection contrary to that condition. en-us Wed, 18 Sep 2019 00:00:00 +0530 Wed, 04 Feb 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386020 Section 62(5) of the Punjab Value Added Tax Act, 2005 validly requires an appellant to deposit 25% of the additional demand before an appeal can be entertained. As the right of appeal is statutory, the legislature may impose uniform pre-deposit conditions to secure revenue; the requirement does not violate Article 14 merely because it may be onerous in individual cases. Incidental or ancillary powers cannot be implied to override an express statutory bar. Consequently, the first appellate authority cannot waive or dilute the mandatory pre-deposit requirement, or grant interim protection contrary to that condition. Case-Laws VAT / Sales Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386020