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
State of Punjab
Present: Sh. Simarpreet Singh, Advocate for the Appellant
Mrs. Sudeepti Sharma , Additional Advocate General for the State.
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 the appellant to establish the right of the refund or adjustment of any amount as per provision of law before the First Appellate Authority, It is made clear in case the appellant does not comply with the order within a period of two months this appeal will be deemed to have been dismissed.
11.02.2020 VAT Appellate Tribunal