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VAT Judgments

RATTAN ADVOCATES | > Judgments  > VAT Judgments

Consideration Pre-Deposit by PVAT Tribunal after the Amendment period i.e. 17-8-2011

Before Justice M.M.S Bedi , Chairman, Value Added Tax Appellate Tribunal, Punjab   Appeal No. 25 of 2020 Date of Decision :13.03.2020 Assessment Year 2012-13 M/s Larson International Pvt. Ltd,26 The Mall, Amritsar …Appellant Versus State of Punjab …Respondent   Present:          Sh. Simarpreet Singh, Advocate for the Appellant Mrs. Sudeepti Sharma , Additional Advocate General for the State. Order  On account of appellant having not been able to make a pre-deposit of 25% of additional demand under Section 62(5) of the PVAT Act, 2005 despite having been given an Opportunity, the First Appellate Authority had dismissed the appeal vide impugned order dated 08.01.2020. Counsel for the Appellant when confronted with the judgment of M/s Technimont Pvt. Ltd. Vs. State of Punjab (2019) 69 GSTR 193 SC decided on 18-09-2019 wherein it has been laid down that the First Appellate Authority has got no jurisdiction to waive of any part of pre-deposit of 25%, Counsel for the Appellant has come forward with a new plea of adjustment of input tax credit from the proceedings tax period (for the Year 2014-15) without expression of any opinion whether the provision of Section 15 would apply in peculiar circumstances of this case, this appeal is dismissed. However, a period of two months time is granted to...

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Consideration of Pre-Deposit by PVAT Tribunal as existed prior to the date of Amendment i.e. 17-8-2011

Before Justice M.M.S Bedi , Chairman, Value Added Tax Appellate Tribunal, Punjab   Appeal No. 15 of 2020 Date of Decision :11.02.2020 Assessment Year 2010-11 M/s J.S. Nagpal Enterprises, Katra Jaimal Singh, Amritsar …Appellant Versus State of Punjab …Respondent   Present:          Dr. Naveen Rattan , Advocate with Mrs. Kanika Sharma, ITP for the Appellant Mrs. Sudeepti Sharma , Additional Advocate General for the State. Order  Aggrieved by the assessment made for the financial year 2010-11 under CST Act, a liability of Rs. 299,644/-  was imposed. The appellant was required to pay 25% of the said tax  due for consideration of appeal on merits. The appellant will deposit 25% of tax due within a period of one month and seek consideration of the appeal on merits. In case of any controversy regarding working of 25%  is involved. The provision of section 62(5) as existing prior to the date of amendment date 17.08.2011 would be applicable. Disposed off. ----Sd/---- Chairman 11.02.2020                                                                                        VAT Appellate Tribunal  ...

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Consideration of Pre-Deposit by PVAT Tribunal

Before Justice M.M.S Bedi , Chairman, Value Added Tax Appellate Tribunal, Punjab   Appeal No. 14 of 2020 Date of Decision :11.02.2020 Assessment Year 2010-11 M/s J.S. Nagpal Enterprises, Katra Jaimal Singh, Amritsar …Appellant Versus State of Punjab …Respondent Present:          Dr. Naveen Rattan , Advocate with Mrs. Kanika Sharma, ITP for the Appellant Mrs. Sudeepti Sharma , Additional Advocate General for the State. Order  On account of non-deposit 25% of the tax due, the appeal was dismissed by the First Appellate Authority. The Tax Liability pertains to financial year 2010-11 as such it will be governed by the provisions of Section 62(5) as it existed prior to the amendment dated 17.08.2011. Let the appeal make deposit of 25% of the tax due within a period of month after making calculations as per the order in M/s J.R. Solvent Pvt. Ltd. Ubhawal Road, District Sangrur decided on 06.12.2019. In case the Appellant doing so the appeal will be heard by the First Appellate Authority within a period of One Month, this appeal will be deemed to have been dismissed. Disposed off. ----Sd/---- Chairman 11.02.2020                                                                                        VAT Appellate Tribunal  ...

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Pre-Deposit under Punjab VAT Act, 2005

BEFORE JUSTICE A.N. JINDAL, CHAIRMAN, VALUE ADDED TAX, TRIBUNAL, PUNJAB, CHANDIGARH. Appeal no.116 of 2016 Decided on 29.09.2016 M/s Milton Exports, Tarn Taran Road, Amritsar  Versus State of Punjab   Present:- Dr. Naveen Rattan, Advocate alongwith Mrs. Kanika Sharma, ITP for the appellant. Mr. N.K. Verma, Sr. Dy. Advocate General for the State.   Order  This appeal is directed against the order dated 28.10.2014 passed by the first appellate authority, Amritsar Division Amritsar dismissing the appeal of the appellant on the ground that the appellant had not complied with the provisions of section 62(5) of the Punjab Value Added Tax Act, 2005. The case relates to the assessment year 2009-10. The Designated Officer framed the assessment to the tune of Rs.83,53,624/- including Tax, Penalty and Interest against the appellant. The appeal filed against the said order was dismissed for non-compliance of section 62(5) of the Act. Since the appellant has sought  to condone the delay. While arguing qua  the delay in filing the appeal, the appellant has submitted that actually he was not served with the order passed by the deputy Excise and Taxation Commissioner. However, on the other hand, the department has submitted that the order was passed by the Deputy Excise and Taxation Commissioner (A), Amritsar Division Amritsar on 28.10.2014 and the copy of...

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