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    <title>2020 (6) TMI 551 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The writ petition seeking to quash the Value Added Tax Tribunal&#039;s order was dismissed by the court. The court upheld the requirement of pre-deposit as per Section 62(5) of the Punjab Value Added Tax Act, 2005, and clarified that the Appellate Authority does not have the power to waive this condition. Despite the petitioner&#039;s financial difficulties, the court emphasized adherence to statutory provisions and dismissed the appeal, affirming the Tribunal&#039;s decision.</description>
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      <description>The writ petition seeking to quash the Value Added Tax Tribunal&#039;s order was dismissed by the court. The court upheld the requirement of pre-deposit as per Section 62(5) of the Punjab Value Added Tax Act, 2005, and clarified that the Appellate Authority does not have the power to waive this condition. Despite the petitioner&#039;s financial difficulties, the court emphasized adherence to statutory provisions and dismissed the appeal, affirming the Tribunal&#039;s decision.</description>
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      <pubDate>Thu, 30 Jan 2020 00:00:00 +0530</pubDate>
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