HC allows Appeal under PVAT on deposit of 10% total demand instead of 25%

Kelmar (India) Exports Vs State of Punjab and others (Punjab and Haryana High Court) Admittedly, the first appeal was filed by the petitioner along with an application for waiving off pre-deposit amount of 25%. The appeal was dismissed by the Deputy Excise and Taxation Commissioner (Admin), Ludhiana Division, Ludhiana on the ground that the petitioner was directed to deposit 10% of the total demand instead of 25% under Section 62(5) of the PVAT Act by 21.03.2017. However, the petitioner did not comply with the directions. Thereafter, the VAT Appellate Tribunal also dismissed the appeal on the ...