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TMI Blog2009 (10) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... ow-cause notice does not exist on record. Therefore, we are of the view that the continuation of locking of TIN is not germane to the grounds available under rule 51A of the Rules and, therefore, the action of the respondents cannot be sustained. This petition succeeds. The respondents are directed to open the TIN of the petitioner immediately. - 15752 of 2009 - - - Dated:- 15-10-2009 - KUMAR M.M. AND JASWANT SINGH , JJ. The judgment of the court was delivered by M.M. KUMAR J. This petition filed under article 226 of the Constitution challenges notice dated September 23, 2009 (P5) issued in form VAT 58 under rule 51A of the Punjab Value Added Tax Rules, 2005 (for brevity, the Rules ), locking the Tax Identification Number (TIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab Exemption and Deferment Rules, 1991. It was pointed out that the petitioner-firm has not made any export outside India for the year 2006-07 onwards whereas it was required to export at least 25 per cent. of its product in market outside India with minimum value addition of 33 per cent. and as such it was liable for cancellation of exemption/entitlement certificate as well as recovery of the amount of exemption already availed. The petitioner-firm was afforded an opportunity of hearing (P2). The petitioner-firm filed reply stating that it was required to export 25 per cent. for five years from the date of commercial production and, in fact, it has exported 100 per cent during that period. The jurisdiction of the officer for cancelling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant petition. We have heard learned counsel for the parties and perused the paper book with their able assistance. In pursuance of rule 51A of the Rules, TIN number of the petitioner-firm has been locked. Notice issued under form VAT 58 has alleged that the petitioner-firm has furnished incomplete or incorrect information concerning the return furnished for the assessment years 2005-06 onwards. Rule 51A of the Rules requires that immediately after locking the TIN number, notice is required to be issued and on furnishing of the evidence of the payment of tax, interest and penalty or furnishing of overdue return or return or annual statement, the TIN number has to be re-opened immediately. Shri Harmit Singh, ETO, Amritsar I is pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, penalty or interest payable under the Act or fails to furnish a return or returns or annual statement by the prescribed date or has filed incomplete or incorrect return or has conducted huge transactions as per Information Collection Centre data available in the computer system but has not filed corresponding returns or no business at the declared place is being conducted or has failed to comply with the requirements of any notice issued by a designated officer, the Commissioner or the designated officer may lock his Tax Identification Number, without prejudice to other actions which may be taken against him under the Act or the Rules: Provided that a notice in form VAT 58 shall be issued immediately after locking of the Tax Identi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Excise and Taxation Officer, that the petitioner's unit was granted exemption certificate from January 14, 2001 to January 13, 2010 with a maximum limit of Rs. 1,71,00,000 under the Punjab Deferment and Exemption Rules, 1991 (for brevity, the 1991 Rules ). The allegation is that the dealer has violated the provisions of those rules. It is, thus, clear that none of the grounds conferring power under rule 51A of the Rules are available nor it could be shown at the time of hearing that the dealer had failed to pay any tax, penalty or interest payable under the Punjab Value Added Tax Act, 2005 or has failed to furnish a return or annual statement by the prescribed date or has filed incomplete or incorrect return, etc. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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