TMI Blog2016 (3) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 11.9.2015, Annexure A.3 passed by the Value Added Tax Tribunal, Punjab, (in short, the Tribunal ) in Appeal No.90 of 2015 for the assessment year 2007-08, claiming following substantial questions of law:- i) Whether in the facts and 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Power Corporation Limited vs. The State of Punjab and others, CWP No.26920 of 2013 decided on 23.12.2015. 4. Notice of motion. 5. At the asking 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 conclusions were drawn:- 33. It is, thus, concluded that even when no express power has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority in appropriate cases in case of undue hardship is legal and valid. As a result, question (c) posed is answered accordingly. 34. In some of the petitions, the petitioners had filed an appeal without filing an application for interim injunction/protection which are still pending whereas in other petitions, the first appellate authority had dismissed 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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