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M/s Worlds Window Impex India Pvt. Ltd. Gobindgarh Versus The State of Punjab and others

2016 (3) TMI 377 - PUNJAB AND HARYANA HIGH COURT

Stay of demand - Power of commissioner to grant interim injunction/protection - Denial of input tax credit (ITC) - ferrous and non-ferrous metals and metal scrap - Held that:- the issue involved in this appeal stands concluded by the decision of this Court in Punjab State Power Corporation Limited v. The State of Punjab and others [2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT] - the power to grant interim protection/injunction by the first appellate authority in appropriate cases in case of .....

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No. 508 of 2013, claiming the following substantial question of law:- Whether on the facts and circumstances of the case, the impugned order passed by the Tribunal and 1st appellate authority deserves to be set aside in view of the subsequent judgment of this Hon'ble Court in the case of PSPCL v. State of Punjab? 2. A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The appellant is a dealer having TIN No. 03402021410 and is engaged in import and .....

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to the claim of ITC. The assessment was framed for the assessment year 2006-07 vide order dated 5.5.2011 (Annexure A-1) by creating an additional demand of ₹ 10,69,23,103/-. The said demand was raised on account of rejection of ITC on the purchases of ₹ 2,67,32,68,722/-. As per Section 29(4) of the Act, the assessment for the year 2006-07 could be framed on or before 20.11.2010. The assessing authority issued a show cause notice for levying penalty under Sections 56 and 60 of the Ac .....

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ore the Deputy Excise and Taxation Commissioner (Appeals), who vide order dated 24.10.2013 (Annexure A- 3) dismissed the appeal for non-deposit of 25% of the additional demand under Section 62(5) of the Act. Thereafter, the department filed a complaint in the office of Senior Superintendent of Police, Fatehgarh Sahib for registration of a case against the officials of the appellant. After investigation, the closure report dated 22.3.2015 (Annexure A-3/A) was filed. Against the order, Annexure A- .....

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the decision of this Court in CWP No.26920 of 2013 (Punjab State Power Corporation Limited v. The State of Punjab and others) decided on 23.12.2015 wherein after considering the relevant statutory provisions and the case law on the point, it was held as under:- 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 .....

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he first appellate authority is empowered to partially or completely waive the condition of pre-deposit contained therein in the given facts and circumstances. It is not to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. Only when a strong prima facie case is made out will the first appellate authority consider whether to grant interim protection/injunction or not. Partial or complete waiver will be granted only in deserving and .....

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