Waiver of Pre-Deposit Under HVAT Act: Punjab & Haryana HC Ruling

Anand Rathi Commodities International Private Limited Vs State of Haryana and others (Punjab And Haryana High Court) In Anand Rathi Commodities International Private Limited Vs State of Haryana and Others, the Punjab and Haryana High Court addressed the issue of statutory pre-deposit under Section 33(5) of the Haryana Value Added Tax (HVAT) Act, 2003. The petitioners challenged the appellate authorities’ dismissal of their appeals due to non-furnishing of bank guarantees or adequate security, citing financial incapacity. The core question was whether appellate authorities had the power t...