TMI Blog2016 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 - - - Dated:- 18-3-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Mr. Jagmohan Bansal, Additional Advocate General, Punjab AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the dealer under Section 68 of the Punjab Value Added Tax Act, 2005 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeling aggrieved by the assessment order, Annexure A-1, the appellant filed an appeal before the Deputy Excise and Taxation 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) of the Act. The said writ petition was disposed of by this Court vide order dated 23.12.2015. However, the Tribunal vide order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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