2015 (8) TMI 1455

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..... jab for the appellant ORDER S.J. VAZIFDAR, ACTING CHIEF JUSTICE: CM No.12286-CII of 2014 Heard. In view of the averments made in the application, delay of 205 days in filing the appeal is condoned. Application stands disposed of. CM No. 12287-CII of 2014 Heard. Exemption from filing certified copies of Annexures A-1 to A-4 is granted. Application stands disposed of. Vat Appeal No. 71 of .....

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..... the extension had never For Subsequent orders see RA-CR-40-CII-2016 been confronted to the assessee and neither any order had been passed which was communicated to the assessee. Accordingly, keeping in view the judgment of this Court in A.B.Sugars Limited v. The State of Punjab and others 2010(29) VST 538 (P&H), it was noticed that the last date for filing the return was 20.11.2007 and the assess .....

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..... o. 84 of 2013, State of Punjab vs. M/s. Olam Agro India Ltd. The Division Bench held that Rule 86 of the Rules does not envisage service of a general notice or by publication on the website of the department. The Division Bench held that the service of an individual notice is a sine qua non for invoking powers and the absence of such individual notice renders the assessment orders illegal and void .....

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