TMI Blog2016 (3) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the High Court under Article 226 of the Constitution of India, the grievance can be remedied at the stage of first appellate authority. - Matter remanded back. - VATAP No.1 of 2015 (O&M) - - - Dated:- 21-1-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Radhika Suri, Addl.A.G.Punajb with Mr. D.S.Mann, AAG, Punjab. Ajay Kumar Mittal,J. 1. This appeal has been preferred by the appellant-assessee under section 68 of the Punjab Value Added Tax Act, 2005 (in short, the PVAT Act ) against the order dated 18.11.2014, Annexure A.14 passed by the Value Added Tax Tribunal, Punjab, (in short, the Tribunal ) in Appeal No.78 of 2014 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) [DETC(A)] by the assessee in appeal. For the assessment year 2012- 13, the provisional assessment under section 30 of the PVAT Act was passed on 28.5.2013, Annexure A.1 which was challenged before the DETC(A). Vide order dated 1.7.2013, Annexure A.2, the DETC(A) dismissed the appeal on the ground of non-fulfilment of the provisions of Section 62(5) of the PVAT Act i.e. pre-deposit of 25% of the additional demand before institution of the appeal. The assessee filed appeal before the Tribunal. Vide order dated 8.8.2013, Annexure A.3, the Tribunal dismissed the appeal with the direction to deposit 25% of additional tax demand. The appellant challenged the said order before this court through CWP No.22437 of 2013 wherein notice of moti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this appeal stands decided by this Court in CWP No.26920 of 2013 (Punjab State Power Corporation Limited vs. The State of Punjab and Others) vide order dated 23.12.2015, wherein after considering the relevant statutory provisions and the case law on the point, following conclusions were drawn:- 33. It is, thus, concluded that even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal for want of pre-deposit and further appeal has also been dismissed by the Tribunal on the same ground without touching the merits of the controversy. Where the appeals are pending without an application for interim injunction/protection before the first appellate authority, the petitioner may file an application for interim injunction/protection before the appeals are taken up for hearing by first appellate authority and in case such an application is filed, the same shall be decided by the said authority keeping in view all the legal principles enunciated hereinbefore. The other cases where the first appellate authority had dismissed the appeal for want of pre-deposit without touching merits of the controversy or further appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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