9911796707
TMI Blog2015 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... x. Further, a writ of mandamus has been sought directing the respondents not to enforce the recovery of any tax under the Punjab Value Added Tax Act, 2005 (in short "the Act") and to issue him the certificate of exemption/reduced payment of advance tax. Prayer has also been made directing the respondents to allow the petitioner to import the goods without payment of any tax on the import of such goods in the State, during the pendency of the writ petition. 2. The petitioner is a contractor and is engaged in the business of various types of contracts in and outside the State of Punjab. He is duly registered with the department of Excise and Taxation having TIN No. 03292021034. As per provisions of Section 27 of the Act, for the payment made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put tax credit which was more than total tax liability which ultimately resulted in the refund at the end of the year. The Department granted exemption to various persons/ companies/firms vide exemption certificates (Annexure P-3 Colly). The petitioner also moved a representation dated 15.5.2015 (Annexure P-4) to respondent No.3 for exemption of advance tax, but no response had been received till date. CWP No. 19835 of 2014 was filed by Ayappa Infra Projects Pvt. Ltd. against the State of Punjab which was disposed of vide order dated 12.12.2014 (Annexure P-5) as having been rendered infructuous on the specific statement made by the State counsel that the Government is in the process of clarifying that a person whose TDS is being deducted, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the claim of the petitioner without affording an opportunity of hearing to him. It was also urged that the impugned order does not satisfy the test of being a reasoned and speaking order and was, thus, liable to be quashed. It was further submitted that liberty be granted to the petitioner to file a detailed and comprehensive representation before the appropriate authority by incorporating the grievance as raised in the present writ petition, however, direction be issued to the authority concerned to decide the representation expeditiously in a time bound manner in accordance with law. 5. On the other hand, learned State counsel supported the order passed by respondent No.4. 6. After hearing learned counsel for the parties, we find me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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