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M/s Guru Nanak Cotton Factory, Boha, Mansa Versus The State of Punjab and others

2016 (5) TMI 1191 - PUNJAB AND HARYANA HIGH COURT

Whether 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 - Held that:- the issue stands covered by the decision of this Court in the case of Punjab State Power Corporation Limited v. The State of Punjab and others [2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT]. Therefore by following the same, the order passed by the Deputy Excise and Taxation Commissioner (Appeals) .....

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5 (Annexure P-3) passed by the Punjab Value Added Tax Tribunal (hereinafter referred to as the Tribunal ) in Appeal No. 122 of 2015, 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 m .....

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xure P-1) by creating additional demands of 1,08,05,499/- under the Act and 1,74,165/- under the Central Sales Tax Act, 1956. Feeling aggrieved by the assessment order, Annexure A-1, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [DETC(A)], who vide order dated 16.2.2015 (Annexure P-2) dismissed the appeal for non-deposit of 25% under Section 62(5) of the Act. Still dissatisfied, the appellant filed an appeal before the Tribunal. The Tribunal vide orde .....

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4 of 2016 challenging the vires of Section 62 (5) of the Act which was dismissed as withdrawn by this Court vide order dated 11.1.2016 (Annexure P-4) as the vires of Section 62(5) of the Act had been upheld. Hence, the present appeal. 3. Notice of motion was issued to the respondents for today. 4. At the asking of the Court, 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 .....

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pinion, by necessary implication and 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 6 .....

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. 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 hardship is legal and valid. As a result .....

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