https://www.taxtmi.com/caselaws?id=386020 A statutory pre-deposit condition for filing a first appeal under the Punjab VAT regime was upheld as constitutionally valid because the right of appeal is statutory and the legislature may attach uniform conditions to secure revenue; the Article 14 challenge therefore failed. The Court also held that an appellate authority cannot rely on incidental or inherent powers to waive, dilute, or bypass an express requirement that no appeal be entertained without the prescribed deposit, since doing so would defeat the statutory mandate. The ratio confirms that express pre-deposit requirements cannot be relaxed by implication. 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 A statutory pre-deposit condition for filing a first appeal under the Punjab VAT regime was upheld as constitutionally valid because the right of appeal is statutory and the legislature may attach uniform conditions to secure revenue; the Article 14 challenge therefore failed. The Court also held that an appellate authority cannot rely on incidental or inherent powers to waive, dilute, or bypass an express requirement that no appeal be entertained without the prescribed deposit, since doing so would defeat the statutory mandate. The ratio confirms that express pre-deposit requirements cannot be relaxed by implication. Case-Laws VAT / Sales Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386020