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M/s Kohli Chemicals, Ludhiana Versus The State of Punjab and others

2016 (3) TMI 934 - PUNJAB AND HARYANA HIGH COURT

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. 334 of 2014, 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 copies of the order sheets maintained by the designated officer during the course of the proceedings. The said information was supplied to the appellant and the order sheet, Annexure A-2, did not mention about the memos dated 6.5.2013, 30.7.2013, 28.11.2013 and 14.12.2013. Feeling aggrieved by the assessment order, Annexure A-1, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), who vide order dated 5.9.2014 (Annexure A-3) dismissed the appeal for no .....

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first appellate authority to take further action in accordance with the observations made therein. Thereafter, the appellant filed CWP No. 276 of 2016 which was dismissed as withdrawn by this Court vide order dated 8.1.2016 (Annexure A-6). Hence, the present appeal. 3. Notice of motion. 4. Ms. Sudeepti Sharma, Deputy Advocate General, Punjab, accepts notice. 5. We have heard learned counsel for the parties. 6. It is not disputed by the learned counsel for the parties that the issue involved in t .....

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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 PVAT Act. Instead of rushing to the High Court under Article 226 of the Constitution of India, the grievance can be remedied at the stage of first appellate authority. As a sequel, it would follow that the provisions of Section 62(5) of the PVAT Act are directory i .....

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granted only in deserving and appropriate cases where the first appellate authority is satisfied that the entire purpose of the appeal will be frustrated or rendered nugatory by allowing the condition of predeposit to continue as a condition precedent to the hearing of the appeal before it. Therefore, the power to grant interim protection/injunction by the first appellate authority in appropriate cases in case of undue hardship is legal and valid. As a result, question (c) posed is answered acc .....

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