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Circular & Notifications

RATTAN ADVOCATES | > Circular & Notifications (Page 3)

Prior payment

                                                                              (2017) 58 PHT 25 (P & H)           IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH       BEFORE HON'BLE MR. JUSTICE AJAY KUMAR MITTAL,  HON'BLE MR. JUSTICE AMIT RAWAL VATAP NO. 2 OF 2017 (O&M) Date of decision: 21.8.2017 M/s Milton Exports Amritsar V The State of Punjab and others                 Punjab Value Added Tax, 2005, Section 62(5) - Appeal - Pre-deposit - First appellate authority whether can waive or reduce requirement of predeposit of 25% of additional demand of tax as a condition precedent for hearing first appeal on merits - Held, Yes- Provisions of Section 62(5) of the PVAT Act are directory and not mandatory in nature - Such powers ate not to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. Only when a strong prima facie case is made out will the first appellate authority consider whether to grant interim protection/injunction or not. Partial or complete waiver will be granted only in deserving and appropriate cases where the first appellate authority is...

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refund

                                                                             (2017) 4 NTR 290 (P&H) [IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH] Karun Enterprises,Panchkula vs. State of Haryana and others Mr. S.J. Vazifdar, C.J.  And Mr. Anupinder Singh Grewal, J. February 01, 2017   REFUND-APPLICATION FOR REFUND MADE, BUT NO RESPONSE TILL DATE-DIRECTION TO AUTHORITY TO TAKE A DECISION ON REFUND APPLICATION WITHIN THE SPECIFIED TIME-HARYANA VALUE ADDED TAX ACT, 2003. CWP No. 1685-2017.                                                              Date of Decision: 01.02.2017. Present:           Mr. Naveen Rattan,  Advocate,  for the petitioner.                                                                           (2016) 2 NTR 431 (P&H) [IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH] Rohan Rajdeep Tollways, Samundra, Hoshiarpur vs. State of Punjab and others Mr. Ajay Kumar Mittal And Mrs. Raj Rahul Garg, JJ. April 26, 2016  REFUND- APPLICATION FOR REFUND MADE ON ACCOUNT OF EXCESS INPUT TAX CREDIT, BUT NO ACTION TILL DATE- DIRECTION TO AUTHORITY TO TAKE A DECISION...

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Penalty

(2010) 36 PHT 330 (PVT) VALUE ADDED TAX TRIBUNAL, PUNJAB, CHANDIGARH Before Shri M.M. Aggarwal, Chairman Appeal (VAT) No. 345 of 2009 Decided on 11.09.2009 Behal Sons Apparets, Nehru Shopping Complex, Amritsar v State of Punjab   Punjab Value Added Tax Act, 2005, Section 51(7)- Attempt to evade tax – Penalty- Vehicle carrying garments from Amritsar to Bangalore reached ICC (Export) Shamnbhu at Mehmadpur- GR for generation of declaration at ICC produced- Thereafter, checking officer doubted the transaction and detained for verification- Since no books of accounts were produced, transaction was levied to penalty for an attempt to evade tax- Penalty of Rs.46,182/- is being challenged in this appeal. In this case vehicle had voluntarily reported at the ICC- A certificate was there with the driver showing that the goods were not for sale and these were rejected Garments being returned- There was list of garments so being returned- Copy of accounts of M/s Jay Gee Fashions Pvt. Ltd. with the change name of M/s Primes Clothing Pvt. Ltd. had been produced showing the details of garments received and ICC declaration made when these garments, had been received. As these garments were being returned, it could not be said that there was any sale transaction- It may be that...

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Article on refund

  Admissibility of refund under Punjab VAT Act, 2005 Dr.Naveen Rattan, Advocate LL.M.(Gold Medalist), Ph.D. +91-9417311987  Amritsar, Punjab Entire law related to refund is embodied under section 39 of Punjab VAT Act and Rule 52 of the Punjab VAT Rules.  The careful study of the section reveals that The Commissioner or designated officer may grant refund within such period, in such manner. The refund may be granted of any amount paid in excess than due or excess input tax over the output tax. The refund may be granted as refund voucher or at the option of the person under the Act shall first be adjusted and the balance if any shall be refunded. Any excess amount as per return filed may be adjusted against the future liability i.e. liability in subsequent return. However, application made on the basis of monthly returns shall be provisionally allowed upto 75% of the amount by the designated officer. Such person shall have to submit an indemnity bond for the total amount claimed in the application for refund. The designated officer shall cross check the transaction from forthcoming returns and shall finally determine the amount of refund. Persons entitled to refund:- The careful study of section 39 and section reveals that there...

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exemption

(2016) 2 NTR 33 (P&H) [IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] Viroo Mal Mulakh Raj Jain Rice Mills Pvt. Ltd. Vs. State of Punjab & Others ADVANCE TAX- EXEMPTION- APPLICATION FOR EXEMPTION MADE, BUT NO DECISION TILL DATE- DIRECTION TO AUTHORITY TO TAKE A DECISION ON THE APPLICATION WITHIN A PERIOD OF TWO WEEK- PUNJAB VALUE ADDED TAX ACT, 2005, Section 6(7).CWP No.  26620 of 2015; date of Decision: 21.12.2015 .Present:Dr. Naveen Rattan, Advocate for the petitioner....

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Condonation Of Delay

(1999) 13 PHT 53 (STT Pb) SALES TAX TRIBUNAL, PUNJAB, CHANDIGARH   Before Sh. V.K.Khanna, IAS, Presiding Officer Misc.(Ext) No. 86 of 1998-99 Decided on 17.11.1998 DuPont Rubber, Amritsar Vs. The State of Punjab Punjab General sale Tax, 1948, Section 20(5)– Delay in depositing ordered amount – Con-donation – Extension of time in depositing amount of prior payment – Appellant directed to deposit Rs.20,000/- by 1.6.1998 – The amount was deposited on 1.7.1998 and for this delay in payment, his appeal was dismissed ex-prate – In this application, appellant explained that the ordered amount of Rs.20,000/- could not be deposited within the stipulated time as there was a dispute among the partners and one of the partner even was confined to bed. He also furnished doctor’s certificate and receipt of the proof of payment – Tribunal relying on the certificate of the doctor condoned the delay and directed the Dy. ETC to hear the appeal on merits....

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Assessment

            (2011)  38 PHT 400 (PVT) VALUE ADDED TAX TRIBUNAL, PUNJAB, CHANDIGARH Before Justice M.M. Aggarwal, Chairman Appeal No. 385 of 2010 Decided on 06/01/2011 Naunidh Overseas, Hindu Sabha Market, Chintpurni Market, Amritsar Vs. State of Punjab   Punjab VAT Act, 2005 – Section 30(1) – Provisional Assessment – As per the proviso to the above section, tax liability of a person whose provisional assessment has been made, has to be determined after he files annual return in the prescribed form. In this case demand had been created under the provisional assessment against which appeal was filed before the Tribunal, although  his return for final assessment had been filed already. The Tribunal disposed off the appeal by giving directions to the ETO in-charge (designated officer) to make assessment of the appellant after taking into consideration various contentions of the appellant within a period of three months. On the same lines the Tribunal decided the case of M/s Manohar Cycle Works Appeal No. 325-326/10 decided on 16/12/2010. The case is attached below with no separate head note. For the appellant: -       Dr.Naveen Rattan, Advocate For the respondent: -    Sh. Mukesh Kaushik, DAG   IMPORTANT POINT Tax Liability: - Tax liability of a person whose provisional assessment has been made, has...

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Prior payment

(2016) 55 PHT 498 (PVT) VALUE ADDED TAX, TRIBUNAL, PUNJAB, CHANDIGARH BEFORE JUSTICE A.N.JINDAL, CHAIRMAN Appeal No. 116 of 2016 Decided on 29.09.2016 Milton Exports, Tarn Taran Road, Amritsar v State of Punjab Punjab Value Added Tax Act, 2005, Section 62(5)- Pre-deposit- A.Y. 2009-10- Appeal of appellant was delayed by 498 days- Its application for condonation of delay accepted subject to payment of additional 25% of pre-deposit amount- Court keeping in view the financial position of assessee granted partial protection U/s 62(5) and directed for payment to the extent that the appeal would be entertained on payment of 25% of the additional demand of tax.  Partially held in f/o assessee  Dr. Naveen Rattan, Advocate alongwith Ms. Kanika Sharma, ITP for the appellant.  Mr. N.K. Verma, Sr. Dy. Advocate General for the State.   2016) 2 NTR 254 (PVT) BEFORE JUSTICE A.N. JINDAL, CHAIRMAN, VALUE ADDED TAX, TRIBUNAL,PUNJAB, CHANDIGARH Bajaj Enterprises, Amritsar Vs. State of Punjab  February 26, 2016 Pre-deposit- Appeal- Application for seeking protection U/s 62(5)- In light of Judgment passed by the Hon'ble Punjab & Haryana High Court- Case sent back to 1st Appellate Authority to decide on the Application, if filed before him- Punjab Value Added Tax, 2005, Section 62(5).           ...

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