https://www.taxtmi.com/caselaws?id=438049 The amended pre-deposit requirement under Section 62(5) of the Punjab VAT Act applied to a pending waiver application because the condition was procedural and the application remained undecided when the amendment took effect. The Appellate Authority was therefore bound to apply the amended scheme, which required prior minimum payment of twenty-five per cent of the additional demand and interest. Complete waiver was no longer available under the amended provision, so the appellant could not insist on consideration under the unamended rule. en-us Mon, 08 May 2023 00:00:00 +0530 Sat, 20 May 2023 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438049 The amended pre-deposit requirement under Section 62(5) of the Punjab VAT Act applied to a pending waiver application because the condition was procedural and the application remained undecided when the amendment took effect. The Appellate Authority was therefore bound to apply the amended scheme, which required prior minimum payment of twenty-five per cent of the additional demand and interest. Complete waiver was no longer available under the amended provision, so the appellant could not insist on consideration under the unamended rule. Case-Laws VAT and Sales Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438049