2009 (7) TMI 1155

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..... ion was set aside by the Tribunal on November 20, 2008 (A6). In the facts and circumstances of this case, no useful purpose would be served by requiring the assesseerespondent to first deposit 25 per cent of the additional demand raised and then get the appeal decided before the Deputy Excise and Taxation Commissioner. It would only be thereafter that the assessee-respondent would be able to file appeal. We do not feel impressed by such a logic. The appeal is wholly without substance and the same is accordingly dismissed.
KUMAR M.M. AND JASWANT SINGH , JJ. The judgment of the court was delivered by M.M. KUMAR J.--The State of Punjab has challenged order dated December 4, 2008 (A7) passed by the Value Added Tax Tribunal, Punjab, Chandig .....

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..... in the Act or the Rules framed thereunder. Accordingly, the Deputy Excise and Taxation Commissioner dismissed the appeal with the observation that there was no discretion to entertain the appeal without compliance with the provisions of section 20(5) of the Act (A3). The condition laid down in the order (A3) was not complied with. The appeal of the respondent was dismissed by the Deputy Excise and Taxation Commissioner on November 28, 2008. The assessee-respondent challenged the order dated June 6, 2008 granting extension for the finalization of the assessment by the Assessing Authority up to March 31, 2009 passed under section 11(10) of the Act. Another appeal was also preferred by the assessee-respondent under section 20(2) of the Act a .....

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..... ent also succeeded in the other appeal filed against the order of the Deputy Excise and Taxation Commissioner and the Tribunal vide its order dated December 4, 2008 set aside the order of the Assessing Authority on the ground that once the order of the Excise and Taxation Commissioner dated June 6, 2008 extending the period of framing assessment has already been set aside then the assessment order itself would not be sustainable. Mr. Piyush Kant Jain, learned State counsel, has argued that the Tribunal has travelled beyond its jurisdiction in accepting the appeal of the assesseerespondent inasmuch as clause (5) of section 20 of the Act is mandatory and no appeal could be entertained without deposit of 25 per cent of the amount of penalty a .....

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