TMI Blog2016 (5) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation Commissioner (Appeals). - Appeal disposed of - VATAP No. 17 of 2016 (O&M) - - - Dated:- 6-5-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Jaskaran Singh, Advocate for Mr. Sandeep Goyal, Advocate 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 18.9.2015 (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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but remanded the matter to the first appellate authority to decide the prayer for interim protection in accordance with the observations made therein. Thereafter, the appellant filed CWP No. 364 of 2016 challenging the vires of Section 62 (5) of the Act which was dismissed as withdrawn by this Court vide order dated 11.1.2016 (Annexure P-4) as the vires of Section 62(5) of the Act had been upheld.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 parties that the issue involved in this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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