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2019 (9) TMI 475 - HC - VAT and Sales TaxValidity of assessment order - branch transfers - inter-state transfer or not - Section 29 (2) of Punjab Value Added Tax Act, 2005/Central Sales Tax Act, 1956 - HELD THAT:- Concededly, against said orders dated 20.11.2017 (Annexure-P-7 and Annexure-P-8), appeal under Section 18A of the Central Sales Tax Act, 1956 was maintainable before the Punjab Value Added Tax Tribunal - Admittedly, the appeal stood filed before the Tribunal. However, the petitioner-Company was constrained to file present writ petition as Tribunal was not functioning at the relevant time due to absence of the Chairperson.
The petitioner Company would be free to pursue its appeal already filed before Tribunal and parallel proceedings by way of present writ petition would thus not be maintainable.
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