P&H HC Dismissed Appeal for Failure to Furnish Statutory Pre-Deposit under HVAT Act

1000 Trees Housing Pvt. Ltd. Vs Joint Excise And Taxation Commissioner (Appeals) (Punjab and Haryana High Court) The writ petition before the Punjab and Haryana High Court sought a direction to the appellate authority to entertain an appeal against an assessment order dated 08.04.2024 without insisting on the statutory pre-deposit mandated under Section 33(5) of the Haryana Value Added Tax Act, 2003 (HVAT Act). The petitioner, a company registered under the Companies Act, 1956 and also under the Central Sales Tax Act, 1956 and the HVAT Act, was engaged as a developer in the construction of a g...