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M/s Taneja Overseas, Tarn Taran Versus The State of Punjab and others

2016 (1) TMI 424 - PUNJAB AND HARYANA HIGH COURT

Challenge to the notice threatening to lock Tax Identification Number (TIN) of the petitioner under Rule 51 of the Punjab VAT Rules, 2005 - trading and milling of paddy - Held that:- Perusing the present petition and without expressing any opinion on .....

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king 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 before proceeding further against the petitioner, if required, in the matter. - CWP No. 27 .....

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227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of Mandamus directing the respondents to adjudicate upon the submissions dated 11.12.2015 (Annexure P-2) before executing the notice dated 3.12.2015 (Ann .....

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nexure P-1). 2. The petitioner is engaged in the business of trading and milling of paddy and is having TIN No. 03172028860. It has been filing its returns regularly, copies of annual returns for the financial years 2013-14 and 2014-15 are Annexure P .....

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uch applied for refund. However, respondent No.4 vide notice dated 3.12.2015 (Annexure P-1) threatened to lock TIN number of the petitioner under Rule 51A of the Rules without any further notice. The petitioner filed written submissions dated 11.12.2 .....

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nd (Annexure P-3 Colly). However, no response has been received till date. Rather, the TIN number of the petitioner was threatened to be locked. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief cla .....

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