9911796707
TMI Blog2024 (1) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeal is allowed in view of the averments made in the application, duly supported by affidavit. Delay of 58 days in filing the appeal is hereby condoned. CM stands disposed of. Main appeals 2. The 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 (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Order and came to the conclusion that parallel litigation cannot be permitted. 6. We are of the considered opinion that the actual provision would be Section 62 of the Act under which the said order could 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 sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the assessment order was also challenged on merits was not a ground to reject the case on technicalities that a wrong section had been mentioned. Resultantly, we are of the considered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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