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2016 (4) TMI 6 - PUNJAB AND HARYANA HIGH COURT

2016 (4) TMI 6 - PUNJAB AND HARYANA HIGH COURT - [2016] 91 VST 103 (P&H) - Sustainability of Annexures A-2 and A-3 - in view of the decision of the Hon'ble High Court in cases of vires of Section 62(5) of PVAT Act - Dismissal of appeal for non-deposit of total demand - Business of sale of cars and its spare parts etc. - Held that:- in view of 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], .....

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005 (in short the Act ) against the order dated 1.10.2015 (Annexure A-3) passed by the Punjab Value Added Tax Tribunal (hereinafter referred to as the Tribunal ) in Appeal No. 204 of 2015, claiming the following substantial question 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 out come of the pending petition in the Hi .....

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rge its tax liability. The provisional assessment for the period from 1.4.2010 to 31.12.2010 was finalized by the Assessing Authority on 31.5.2011 creating an additional demand of Rs. 1,66,73,267/-. against which the dealer filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala who directed to deposit 25% of the additional demand. The appellant challenged the said order before the Tribunal. The Tribunal remanded the case to the Deputy Excise and T .....

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xation Commissioner (Appeals), Patiala Division, Patiala, who vide order dated 27.11.2014 (Annexure A-2) dismissed the appeal for non-deposit of 25% of the total demand. Still dissatisfied, the appellant challenged the order, Annexure A-2, before the Tribunal by way of an appeal. The Tribunal issued directions to explain how the appeal could be entertained without predeposit of 25% of additional demand, upon which the appellant filed CWP No. 15261 of 2015 challenging the vires of Section 62(5) o .....

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s 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 pronouncements and .....

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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 appropriate cases w .....

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