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M/s Varun Export Versus The State of Punjab

Demand and recovery of tax after 1485 days - validity of assessment orders - the assessment for the years from 1983-84 to 1996-97 were framed by the assessing authority by passing orders on different dates in April, 2002 - limitation bar u/s 11 (4) of the Act - Held that: - the decision in the case of State of Punjab and others vs. Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala [2015 (9)1327 - PUNJAB AND HARYANA HIGH COURT] relied upon where it was held that assessments upto t .....

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Mr. Jagmohan Bansal, Additional Advocate General, Punjab ORDER Rajesh Bindal, J 1. This order will dispose of a bunch of appeals bearing VATAP Nos.33 to 35, 80 to 83, 85 and 87 to 96 of 2010, as common questions of law and facts are involved therein. 2. The appellants have approached this Court raising the following substantial questions of law:- i. Whether in the facts and circumstances of the case the order of the tribunal annexure 'A-6' is not a Non Speaking order? ii. Whether in the .....

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se, the prejudice being caused to the dealer by condonation of such a long delay was not factor to the considered. v. Whether in the facts and circumstances of the case tribunal ought to considered the objection raised by the dealer against condoning the delay and should have decided the same? vi. Whether in the facts and circumstances of the case delay of 1485 days is not a long delay? vii. Whether in the facts and circumstances of the case decision of K. Ajesh came on 10.01.2005 and last notic .....

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assessment orders were passed in the bunch of appeals are as under:- Sr. No. Case No. Name of the Appellant Assessment year Assessment order 1. VATAP No.33/2010 M/s Varun Export 1996-97 29.04.2002 2. VATAP No.34/2010 M/s Sachdeva Oil and Chemicals Pvt. Ltd. 1992-93 16.04.2002 3. VATAP No.35/2010 M/s Varun Export 1995-96 29.04.2002 4. VATAP No.80/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1983-84 22.04.2002 5. VATAP No.81/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1984-85 22.04.2002 6. .....

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ort 1995-96 29.04.2002 13. VATAP No.91/2010 M/s Sachdeva Oil and Chemicals Pvt. Ltd. 1994-95 16.04.2002 14. VATAP No.92/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1994-95 22.04.2002 15. VATAP No.93/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1990-91 22.04.2002 16. VATAP No.94/2010 M/s Sachdeva Oil and Chemicals Pvt. Ltd. 1991-92 16.04.2002 17. VATAP No.95/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 1996-97 22.04.2002 18. VATAP No.96/2010 M/s Sachdeva and Sons Rice Mills Pvt. Ltd. 19 .....

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ers were beyond the period of limitation as provided under Section 11 (4) of the Act. Finally, aggrieved against the orders passed by the Deputy Excise and Taxation Commissioner (Appeals), the State preferred appeals before the VAT Tribunal, Punjab (for short, 'the Tribunal'). Along with the appeals, applications seeking condonation of delay of 1,485 days in filing the thereof, were also filed. The Tribunal in the first round of litigation, vide order dated 3.7.2008, accepted the applica .....

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ourt. This Court while accepting the appeals set aside the order passed by the Tribunal and remitted the cases back to the Tribunal for fresh consideration. Thereafter, the Tribunal again vide order dated 8.10.2009, accepted the applications filed by the State seeking condonation of huge delay in filing the appeals and directed that the appeals be listed for final hearing. 5. Impugning the aforesaid orders, learned counsel for the appellants submitted that there was no ground made out in the app .....

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s. Shantaram Baburaon Patil and others, AIR 2001 SC 2582, and judgments of this Court in M/s Hansaflon Plasto Chem. Ltd. vs. State of Haryana and others, (2012) 43 PHT 182 (P&H), State of Punjab and another vs. M/s Tata Iron & Steel Co. Ltd., (2011) 38 PHT 391 (P&H), VATAP No.3 of 2012 - M/s Paliwal Overseas Pvt. Ltd. vs. State of Haryana, decided on 21.8.2012 and VATAP No.41 of 2014 - State of Haryana vs. M/s Windorz India Pvt. Ltd., Faridabad and another, decided on 22.9.2014. 6. H .....

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of this Court in State of Punjab and others vs. Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala, (2015) 50 PHT 118 (P&H), the assessment orders passed by the assessing authority were clearly barred by limitation. There was no error in the appellate order passed by the Deputy Excise and Taxation Commissioner (Appeals). Before Section 11 of the Act was amended w.e.f. 3.3.1998, there was no limitation provided for framing of assessment. After the amendment, three years period .....

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ation Commissioner (Appeals) were not illegal and do not call for any interference by the Tribunal, even if the matter is remitted back and is considered by the Tribunal on merits. 7. On the other hand, learned counsel for the State while referring to the judgments of Hon'ble the Supreme Court in State of Nagaland vs. Lipok Ao and others, (2005) 3 SCC 752, State of Haryana vs. Chandra Mani and others, (1996) 3 SCC 132 and State of Bihar and others vs. Kameshwar Prasad Singh and another, 2000 .....

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ot dispute the fact that the dates on which, the assessment orders were passed by the assessing authority for the assessment years in question, the same were time barred, if considered in the light of the judgment of this Court in Patiala Cooperative Sugar Mills Limited's case (supra). 8. Heard learned counsel for the parties and perused the paper book. 9. The undisputed facts, which are on record are that in the case of the appellants, the assessment for the years from 1983-84 to 1996-97 we .....

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, there was no limitation prescribed under Section 11 of the PGST Act for passing an assessment order before the amendment. Therefore, the period of three years prescribed for passing an assessment order would be counted for all those assessment years as per the amended provision effective from 3.3.1998. In other words, in respect of assessment years falling upto 1997-98, no assessment order could be validity passed after 30.4.2001. 10. In the cases in hand, the Deputy Excise and Taxation Commis .....

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s Court. On re-consideration, the Tribunal again accepted the applications seeking condonation of delay and directed the matter to be listed for hearing on merits. 11. Considering the totality of the facts, as noticed above, in our opinion, it will be futile exercise, if the matters are remitted back to the Tribunal, even if the present appeals are dismissed. On merits also, the appellants are entitled to get relief in view of the judgment of this Court in Patiala Cooperative Sugar Mills Limited .....

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