https://www.taxtmi.com/caselaws?id=400436 Pre-deposit under the Punjab Value Added Tax Act is a condition for entertaining a statutory appeal. Financial hardship and willingness to deposit part of the demand may justify exercise of writ jurisdiction to permit a merits hearing on a reduced deposit, despite earlier non-compliance with a reduced-deposit direction. In the stated circumstances, the appeal could be filed within two weeks and entertained upon deposit of 10% of the total demand within that period, preserving the statutory appellate mechanism while securing adjudication on merits. 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 is a condition for entertaining a statutory appeal. Financial hardship and willingness to deposit part of the demand may justify exercise of writ jurisdiction to permit a merits hearing on a reduced deposit, despite earlier non-compliance with a reduced-deposit direction. In the stated circumstances, the appeal could be filed within two weeks and entertained upon deposit of 10% of the total demand within that period, preserving the statutory appellate mechanism while securing adjudication on merits. Case-Laws VAT and Sales Tax Mon, 02 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400436