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

Punjab VAT Act: Appeal Requires Pre-Deposit; Exceptions Rare u/s 62(5) for Void Orders or Financial Hardship. (5.

May 22, 2019

Case Laws VAT and Sales Tax HC

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

View Source

← Previous Next →

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

Punjab VAT Act: Appeal Requires Pre-Deposit; Exceptions Rare u/s 62(5) for Void Orders or Financial Hardship. (5.

May 22, 2019

Case Laws VAT and Sales Tax HC

You may also like:

Non-compliance with the pre-deposit - Section 62 (5) of the Punjab VAT Act - The petitioner having not complied with the mandatory requirement of the statute, cannot...

Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

Constitutional validity of Section 33(5) of the Haryana Value Added Tax Act, 2003, regarding the waiver of the condition of pre-deposit of surety bond or bank guarantee,...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

Waiver of pre-deposit - Interpretation of Section 18A(5) of the Central Sales Tax Act, 1956 - no pre-deposit is required to be made under Section 18A(5) of the Act for...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the...

Waiver of pre-deposit condition or grant right to appeal subject to a part-deposit or security - The Karnataka High Court allowed the petition filed by an infrastructure...

Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

Quick Updates: