https://www.taxtmi.com/caselaws?id=396176 The statutory first appeal under Section 62(5) of the Punjab Value Added Tax Act, 2005 was conditional on prior deposit of 25% of the additional demand, penalty and interest. Applying Tecnimont, the HC noted that the Appellate Authority had no power to waive this mandatory pre-deposit or invoke any implied or inherent discretion to defeat an express statutory bar. Financial hardship, including an NPA declaration, did not justify relaxation of the condition, and no illegality was shown in dismissing the appeal for non-deposit. Supervisory interference under Article 226 was therefore unwarranted. en-us Thu, 30 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396176 The statutory first appeal under Section 62(5) of the Punjab Value Added Tax Act, 2005 was conditional on prior deposit of 25% of the additional demand, penalty and interest. Applying Tecnimont, the HC noted that the Appellate Authority had no power to waive this mandatory pre-deposit or invoke any implied or inherent discretion to defeat an express statutory bar. Financial hardship, including an NPA declaration, did not justify relaxation of the condition, and no illegality was shown in dismissing the appeal for non-deposit. Supervisory interference under Article 226 was therefore unwarranted. Case-Laws VAT and Sales Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396176