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M/s Kirpal Exports, Ludhiana Versus Deputy Excise and Taxation Commissioner, Ludhiana and another

2016 (1) TMI 91 - PUNJAB AND HARYANA HIGH COURT

Demand of VAT - export against form H - rectification of error denied - appellant had sold the car but did not include its value in the returns nor deposited the tax on the sale of fixed assets - Even export sales shown by the appellant were not genuine, because as per documents, the appellant had sold the goods on 25.11.2005 which were dispatched to foreign buyers by the exporters to whom the sale were made against 'H' Forms on 12.12.2005, whereas as per bill of lading, the goods were dispatche .....

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. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Aman Bansal, Advocate For The Respondent : Mr. Jagmohan Bansal, Additional Advocate General, Punjab RAMENDRA JAIN, J. 1. Delay of 192 days in filing the appeal is condoned. 2. This order shall dispose of two appeals bearing VATAP Nos. 233 and 234 of 2014 as according to learned counsel for the parties, common questions of law and facts are involved therein. For brevity, the facts are being taken from VATAP No. 233 of 2014. 3. .....

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utory provisions of law is legally sustainable in the eyes of law? b) Whether the act on the part of the ld. below authorities to pass the impugned orders in lack of jurisdiction is legally sustainable in the eyes of law? c) Whether the impugned orders are legally sustainable in the eyes of law? 4. The appellant is carrying on the business of readymade garments. The appellant filed its returns for the Financial Year 2005-06 and annual statement in Form VAT-20, declaring the data of its sale and .....

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sale were made against 'H' Forms on 12.12.2005, whereas as per bill of lading, the goods were dispatched on 11.6.2006 i.e. in the next year. ICC data of the appellant also did not tally with the export sales mentioned in the 'H' Forms. The appellant also failed to explain and produce evidence including purchase vouchers in support of its ITC claim. The appellant had also tried to convert the taxable interstate sale of ₹ 2,85,996/- as export sale. Accordingly, respondent No. .....

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hereafter, the application of the appellant for rectification of the aforesaid order dated 27.2.2012 (Annexure A-3) dismissing its appeal, was also rejected vide order dated 24.8.2012 (Annexure A-4) by the Tribunal. Still dissatisfied, the appellant has preferred the present appeal along with an application for condonation of delay of 192 days in filing the present appeal. 5. We have heard learned counsel for the parties and have perused the case file. 6. Learned counsel for the appellant submit .....

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fficer, Ludhiana. The authorities below had failed to take into account that Form 'I' was required for export of goods and not 'H' Form. Form 'H' were produced by the appellant duly received against export of goods along with the bill of lading which was a sufficient proof that the goods have been exported. The respondents also failed to comply with the provisions of Section 84 of the Act with regard to export before creating huge demand against the appellant and thus, im .....

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