TMI Blog2015 (12) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... the merits of the case, Court dispose of the present petition by directing respondent No.4 to decide the applications dated 28.1.2015 and dated 21.8.2015, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certified copy of the order. It is further directed that in case any amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. mainly of roads in the State of Punjab. It is a registered dealer under the Punjab Value Added Tax Act, 2005 (in short the Act ) having TIN No. 03591000720. The petitioner has filed all its statutory quarterly returns and also the annual return under the Act. Since the commencement of the Act, due to deduction of tax at source and input tax, credit tax available on the purchases made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by determining a sum of ₹ 89,56,309/- as excess ITC refundable to the petitioner. However, no interest under Section 40 of the Act was paid and it was ordered that the TP has claimed deduction of expenses towards labour and services amounting to ₹ 2,96,06,204/- which were disallowed. Feeling aggrieved, the petitioner filed an appeal against the order, Annexure P-1, which was partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.4 to decide the applications dated 28.1.2015 (Annexure P-3) and dated 21.8.2015 (Annexure P-4), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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