2023 (8) TMI 311 - HC - VAT and Sales Tax

Seeking 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.

Summary

Issues involved: Quashing of order u/s 62(5) of Punjab VAT Act, 2005 for non-compliance.

Summary:
The petitioner sought quashing of an order dated 12.04.2023, which dismissed their appeal for the year 2010-2011 due to non-compliance with Section 62(5) of the Punjab VAT Act, 2005. The petitioner had previously challenged lapses by an officer, leading to disciplinary action. Despite depositing Rs.1.5 lakhs, the appeal was dismissed for not meeting the 25% tax due requirement u/s 62(5). The petitioner argued that the tax amount remained the same, but penalties and interest were increased. The Court set aside the impugned order and directed the Appellate Authority to accept 25% of the tax due, considering the amount already deposited, and to pass a fresh order expeditiously within two months.

The judgment highlighted the importance of complying with statutory provisions, specifically Section 62(5) of the Punjab VAT Act, 2005. It emphasized the need for proper opportunities to be afforded to appellants during assessment proceedings. The Court acknowledged the prolonged nature of the case since 2016 and granted relief to the petitioner based on the peculiar circumstances. The decision aimed to ensure a fair and timely resolution of the appeal, balancing the interests of both parties involved in the dispute.