TMI Blog2024 (1) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ly for the purpose of saving the limitation. The fact that notice had not been issued and whether the limitation would be extended in a wholesale manner or opportunity of hearing had to be granted to the concerned persons was the issue to be decided by the Tribunal. The substantial question thus which was to be considered by the Tribunal was brushed aside solely on the ground that reference had been made to Section 63 of the Act in the heading of the appeal. It is settled principle that the heading of the appeal or an application is not what is to be considered by the Appellate Authority which is a creature of statute but it has to decide substantially the issue which has been raised before it. Merely on account of the fact that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present judgment shall dispose of 6 appeals bearing VATAP-84-2020, VATAP-269, 272 282-2018, VATAP-9 13-2019 involving common questions of law and facts. Facts have been taken from VATAP-269-2018. 3. The appellant has filed the present appeal under Section 68 of the Punjab Value Added Tax Act, 2005 (as applicable to UT, Chandigarh) (for short, the Act ) aggrieved against the order dated 06.03.2018 (Annexure A-4) whereby the Tribunal has dismissed the 3 appeals against the orders dated 19.11.2009, 01.11.2010 17.11.2011 (Annexure A-3 Colly.) passed by the Excise Taxation Commissioner, U.T. Chandigarh. 4. In principal, the Commissioner, vide the said three orders while exercising the powers under proviso to Section 29(4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be challenged. A perusal of the appeal filed would go on to show that various issues were raised including the fact whether the orders passed by the Commissioner were ante-dated only for the purpose of saving the limitation. The fact that notice had not been issued and whether the limitation would be extended in a wholesale manner or opportunity of hearing had to be granted to the concerned persons was the issue to be decided by the Tribunal. The substantial question thus which was to be considered by the Tribunal was brushed aside solely on the ground that reference had been made to Section 63 of the Act in the heading of the appeal. We are of the considered opinion that it is settled principle that the heading of the appeal or an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered opinion that VATAP- 269-2018, VATAP-9 13-2019 are liable to be allowed on this ground itself and the matter is liable to be remanded to the Tribunal. 9. The fact also remains that the Tribunal while deciding the second appeal on merits thereafter on 04.11.2019 (Annexure A-7) which is subject matter of consideration in VATAP-84-2020, came to the conclusion that the assessment had been done after obtaining extension from the Excise Taxation Officer vide orders dated 19.11.2009, 01.11.2010 and 17.11.2011 and they were within the time-period and the same was not barred. In our considered opinion valuable rights of the appellant has thus been taken away as decision had not been taken on merits regarding the issue of extension of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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