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VAT - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Maintainability of appeal - pre-deposit - Punjab VAT Act - ...

VAT and Sales Tax

May 22, 2019

Maintainability of appeal - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or hardship on account of poverty or insolvency - dismissal of appeal is correct for want of pre-deposit

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