https://www.taxtmi.com/caselaws?id=445826 Where genuine financial hardship is shown, the High Court may in writ jurisdiction grant relief against a rigid statutory pre-deposit condition under the Punjab Value Added Tax Act, 2005. The petitioner's debt burden, repayment obligations, and undisputed financial position justified modification of the 25% deposit requirement. The appeal was therefore permitted to proceed on a reduced pre-deposit of 10% of the total demand, and the appellate authority was directed to entertain it on that basis. en-us Tue, 03 Oct 2023 00:00:00 +0530 Mon, 20 Nov 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445826 Where genuine financial hardship is shown, the High Court may in writ jurisdiction grant relief against a rigid statutory pre-deposit condition under the Punjab Value Added Tax Act, 2005. The petitioner's debt burden, repayment obligations, and undisputed financial position justified modification of the 25% deposit requirement. The appeal was therefore permitted to proceed on a reduced pre-deposit of 10% of the total demand, and the appellate authority was directed to entertain it on that basis. Case-Laws VAT and Sales Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445826