TMI Blog2019 (5) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... MR AJAY KUMAR MITTAL AND MRS. MANJARI NEHRU KAUL, JJ. For The Appellant : Mr. Rishab Singla, Advocate ORDER AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals bearing VATAP Nos.234 and 236 of 2018 as according to learned counsel for the appellant, the facts and issues involved therein are identical. For brevity, the facts are being extracted from VATAP-234-2018. 2. Delay of 38 days in refiling VATAP-234-2018 is condoned. 3. VATAP-234-2018 has been filed by the appellant under Section 68 of the Punjab Value Added Tax Act, 2005 (in short the Act ) against the order dated 17.8.2017 (Annexure A-5) passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be retained by the rice miller. The appellant filed all its quarterly returns as well as Annual return for the assessment year 2007-08. The Assessing Authority vide order dated 20.11.2014 (Annexure A-1) framed the assessment and raised a demand of ₹ 35,60,282/- on account of reversal of Input Tax Credit (ITC) accrued on purchase tax under Section 19(4) of the Act and excess ITC claimed by the appellant. The said order was rectified by respondent No.2 vide order dated 30.6.2015 (Annexure A-2) raising demand of ₹ 51,24,027/- on account of reversal of ITC on closing stock of paddy under Section 19(4) of the Act and on the bye products shelled out of the paddy during milling by the rice miller and retained by it. Feeling aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order had been rectified by the Assistant Excise and Taxation Commissioner vide order dated 30.6.2015 (Annexure A-2) raising a demand of ₹ 51,24,027/-. The assessee challenged the said order by filing an appeal before the DETC(A). The assessee also filed an application for waiver of pre-deposit as required under Section 62(5) of the Act. However, the DETC(A) directed the appellant to deposit 25% of the additional demand. The assessee having failed to comply with the said direction, the appeal against the said assessment order was dismissed by the first Appellate Authority. The Tribunal while dismissing the appeal of the appellant noticed that the law required the entertaining of the appeal only when compliance under Section 62(5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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