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
State of Punjab
Present: Dr. Naveen Rattan , Advocate with Mrs. Kanika Sharma, ITP for the Appellant
Mrs. Sudeepti Sharma , Additional Advocate General for the State.
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.
11.02.2020 VAT Appellate Tribunal