https://www.taxtmi.com/caselaws?id=404949 Where a statute makes pre-deposit a mandatory condition for maintaining an appeal, the High Court will not waive that requirement in the absence of exceptional hardship or other legally sustainable grounds. Under Section 62(5) of the Punjab Value Added Tax Act, 2005, an appeal could be entertained only after deposit of 25% of the total tax, penalty and interest, if any. The Court found no extreme hardship to justify exercise of Article 226 jurisdiction to relax the statutory condition. The challenge to the appellate and tribunal orders on the basis of non-compliance with the pre-deposit requirement therefore failed. en-us Mon, 01 Mar 2021 00:00:00 +0530 Mon, 08 Mar 2021 09:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404949 Where a statute makes pre-deposit a mandatory condition for maintaining an appeal, the High Court will not waive that requirement in the absence of exceptional hardship or other legally sustainable grounds. Under Section 62(5) of the Punjab Value Added Tax Act, 2005, an appeal could be entertained only after deposit of 25% of the total tax, penalty and interest, if any. The Court found no extreme hardship to justify exercise of Article 226 jurisdiction to relax the statutory condition. The challenge to the appellate and tribunal orders on the basis of non-compliance with the pre-deposit requirement therefore failed. Case-Laws VAT and Sales Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404949