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SC: Appellate Authority Cannot Override Statutory Requirements of Pre-Deposit to Maintain Appeal - (19 Sep 2019)

SALES TAX/VAT

Supreme Court while upholding Section 62(5) of Punjab Value Added Tax Act, 2005 has observed that the Appellate Authority cannot override statutory requirement of pre-deposit when the statute mandates that no appeal can be entertained unless such requirement is satisfied.

Tags : SC   APPEAL  

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