Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 311 - HC - VAT and Sales TaxSeeking restoration of appeal - Appeal dismissed on account of non compliance of Section 62 (5) of the Punjab VAT Act, 2005 - HELD THAT:- In view of the fact that proceedings in respect of the assessment year 2010-2011 are pending since 2016, the prayer of the petitioner deserves to be accepted. Keeping in view the peculiar circumstances of the case, the impugned order dated 12.04.2023 (Annexure P-13) is being set aside and the Appellate Authority is directed to accept 25% of the tax due after adjusting the amount already deposited by the petitioner and pass a fresh order on the appeal filed by the petitioner, on merits, expeditiously, within a period of two months from the date of receipt of certified copy of this order. Petition disposed off.
|