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2019 (3) TMI 341 - HC - VAT and Sales TaxPower to waive pre-deposit - Section 68 of the Punjab VAT Act, 2005 - Held that:- The Tribunal had directed the appellant(s) to make pre-deposit of ₹ 6 lakhs and ₹ 2 lakhs in VAT Appeal Nos.89 and 98 of 2018 respectively in lumpsum on the basis of offer made by it. It was also directed that after making deposit of the said amount, the First Appellate Authority would hear and decide the appeals on merits. On failure to do so, the order passed by the First Appellate Authority shall remain intact. There is no illegality or perversity in the aforesaid findings recorded by the Tribunal which may warrant interference by this Court. No substantial question of law as claimed by the appellant(s) arises in this appeal - appeal dismissed.
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