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