2010 (7) TMI 948

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..... For the Respondents : Piyush Kant Jain, Additional Advocate-General, Punjab, The judgment of the court was delivered by ADARSH KUMAR GOEL J.-This petition seeks quashing of order, annexure P9, passed by the appellate authority under the provisions of the Punjab Value Added Tax Act, 2005 (for short, "the Act"), dismissing the appeal of the petitioner in terms of section 62(5) of the Act for non- .....

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..... respondent No. 1. Mr. J.S. Puri, Additional Advocate-General, Punjab, present in court, accepts notice and seeks time to take instructions. List again on January 14, 2010." 4. We have heard learned counsel for the parties. 5. In view of undisputed position that the petitioner has paid more than 25 per cent of the amount, the view taken by the appellate authority that 25 per cent should be wor .....

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