TMI Blog2015 (9) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ot filled with complete details – Assessing authority rejected plea of petitioner for extension of time – Tribunal also dismissed appeal against said order of authority – Held that:- not disputed that one C form was returned by Department for making necessary corrections in said form and that it shall be resubmitted to authority who be directed to give benefit of same after verifying its authenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the respondents to return back original C form to the petitioner for onward submission to the purchaser for making necessary correction. 2. Briefly, the facts necessary for adjudication of the controversy involved, as narrated in the petition, may be noticed. The petitioner-company is a registered dealer under the Punjab Value Added Tax Act, 2005 (in short, the Punjab VAT Act ) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The petitioner sought reasonable time to complete the deficiency and get the forms rectified from the purchasing dealers. How ever, the assessing authority rejected the plea of the petitioner. The assess ment was completed by the Assistant Excise and Taxation Commissioner cum Senior Auditor, Patiala (AETC) vide assessment order dated March 31, 2010, annexure P2, creating an additional demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Punjab VATAct was waived. The petitioner approached this court against the order by filing VATAPNo. 41 of 2013 which was dismissed as withdrawn vide order dated November 8, 2013 (Mukat Pipes Ltd. v. State of Punjab), annexure P6, with liberty to the petitioner to file an appropriate writ petition before this court. Hence the instant petition by the petitioner. 3. We have heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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