2015 (9) TMI 1457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te General, Punjab. JUDGMENT This appeal has been preferred by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 12.3.2015 (Annexure A-5) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- (i) Whether in the facts and circum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent year 2005-06 and also filed annual statement. The assessing authority vide order dated 30.3.2011 (Annexure A-1) finalized the assessment by creating demand of ` 22,08,112/-. Feeling aggrieved, the assessee filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [for brevity "the DETC (A)"] challenging the assessment order on merits as well as being time barred, who vide or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e for non-deposit of 25%. Feeling aggrieved, the appellant filed CWP No. 1813 of 2015 challenging the vires of Section 62(5) of the Act which is pending adjudication. In the meanwhile, the appeal against the order dated 31.10.2012 passed by the DETC (A) came up for hearing before the Tribunal and the Tribunal vide order dated 12.3.2015 (Annexure A-5) has dismissed the appeal having rendered infruc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X