https://www.taxtmi.com/caselaws?id=400436 Pre-deposit under the Punjab Value Added Tax Act, 2005 is a mandatory condition for entertainment of a statutory appeal, but in appropriate cases of financial hardship the High Court may use writ jurisdiction to permit the appeal to proceed on a reduced deposit so that the dispute is decided on merits. The note reflects that where the appellant was unable to comply with an earlier deposit direction yet showed willingness to make a 10% deposit, the appellate process could be revived subject to timely compliance and merits-based adjudication. en-us Mon, 02 Nov 2020 00:00:00 +0530 Sat, 07 Nov 2020 08:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400436 Pre-deposit under the Punjab Value Added Tax Act, 2005 is a mandatory condition for entertainment of a statutory appeal, but in appropriate cases of financial hardship the High Court may use writ jurisdiction to permit the appeal to proceed on a reduced deposit so that the dispute is decided on merits. The note reflects that where the appellant was unable to comply with an earlier deposit direction yet showed willingness to make a 10% deposit, the appellate process could be revived subject to timely compliance and merits-based adjudication. Case-Laws VAT and Sales Tax Mon, 02 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400436