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Shiv Medical Store Versus U.T. Chandigarh and others

2016 (1) TMI 469 - PUNJAB AND HARYANA HIGH COURT

Waiver of pre-deposit - the condition under Section 62 (5) of the PVAT Act requiring pre-deposit of 25% of the tax, interest and penalty assessed additionally. No authority under the Act has been empowered to waive off the condition even in cases whe .....

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of the PVAT Act for hearing the appeal before the first appellate authority does not apply. Consequently, the writ petition is disposed of with the observation that it shall be open for the petitioner to file an appeal against the order of assessmen .....

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AY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Petitoner : Mr. Divya Suri, Advocate, Mr. Sachin Bhardwaj, Advocate and Mr. Madhur Sharma, Advocate For The Respondent : Mr. IPS Doabia, Advocate Ajay Kumar Mittal,J. 1. Challenge in this petition is .....

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25% of additional demand for hearing the appeal before the first appellate authority under Section 62(5) of the PVAT Act. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner .....

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p deed. The business activities are with regard to purchase and sale of medicines and medical equipments having been procured from various manufacturers and wholesale suppliers. The said purchases were being done through account payee cheques through .....

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ters maintained as required. On 19.8.2014, there was an inspection by the respondents on the premises of the petitioner wherein due to physical stock taking, certain differences had been found out and the assessment had been concluded through interim .....

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tically. The respondents levied the demand of ₹ 41,40,860/- through order dated 5.3.2015, Annexure P.8 which is under challenge before this court qua the aspect of availing the remedy of first appeal without enforcing the condition of pre-depos .....

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s an interim protection. For the year 2014-15, the petitioner is unable to avail remedy of appeal against the assessment order because of the condition under Section 62 (5) of the PVAT Act requiring pre-deposit of 25% of the tax, interest and penalty .....

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