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
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.
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.
11.02.2020 VAT Appellate Tribunal