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M/s S.H. Enterprises Versus The State of Punjab

2016 (3) TMI 980 - PUNJAB AND HARYANA HIGH COURT

Sustainability of Tribunal order - Appeal dismissed for want of pre-deposit of 25% of the additional demand - 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]. Therefore, by following this, the orders passed by the Tribunal are set aside. - Appeal disposed of - VATAP No.9 of 2016 (O&M) - Dated:- 2-2-2016 - MR. AJAY KUMAR MITTAL .....

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circumstances of the case, the order of the Tribunal Annexure A.3 is sustainable in law? ii) Whether in the facts and circumstances of the case, the Tribunal should have waited for the outcome of the pending petition in the High Court? iii) Whether in the facts and circumstances of the case, Annexures A.2 and A.3 are sustainable in law in view of the decision of the Hon'ble High Court in cases of vires of Section 62(5) of PVAT Act? 2. A few facts relevant for the decision of the controversy .....

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ct. Aggrieved by the order, the appellant filed appeal before the first appellate authority with a prayer that pre-deposit of 25% be not insisted for entertainment of the appeal. Vide order dated 20.11.2012, Annexure A.2, the appeal was dismissed. The appellant filed appeal before the Tribunal. Vide order dated 11.9.2015, Annexure A.3, the Tribunal dismissed the appeal. Hence the instant appeal by the appellant. 3. Learned counsel for the appellant submitted that the issue involved herein relate .....

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of the Court, Mr. D.S.Mann, DAG, Punjab appearing with Ms. Radhika Suri, Addl. A.G. Punjab accepts notice on behalf of the respondent. 6. It is not disputed by the learned counsel for the parties that the issue involved 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 concl .....

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h 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 in nature meaning thereby that the 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 .....

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