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M/s Sabharwal Enterprises, Ludhiana Versus The State of Punjab and others

Validity of dismissal order passed by below authorities - Whether on the facts and circumstances of the case, both the authorities below were justified in dismissing the appeals by holding the condition of pre-deposit of 25% as mandatory for the entertainment of appeal - 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]. Therefo .....

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d by the Punjab Value Added Tax Tribunal (hereinafter referred to as the Tribunal ) in Appeal No. 209 of 2015, claiming the following substantial question of law:- Whether on the facts and circumstances of the case, both the authorities below were justified in dismissing the appeals of the appellant by holding the condition of pre deposit of 25% as mandatory for the entertainment of appeal? 2. A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The app .....

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the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), who vide order dated 2.2.2015 (Annexure A-2) dismissed the appeal for non-deposit of 25% of the additional demand under Section 62(5) of the Act. Still dissatisfied, the appellant filed an appeal before the Tribunal. The Tribunal vide order dated 1.10.2015 (Annexure A-3) upheld the order of the Deputy Excise and Taxation Commissioner (Appeals) and dismissed the appeal. Thereafter, the appellant filed CWP .....

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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 pronouncements and legal proposition expounded above and in the interest of justice, it would essentiall .....

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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 appropriate cases where the first appellate authority is satisfied that the entire purpose of the appeal .....

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