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TMI Blog2015 (9) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent. JUDGMENT This appeal has been preferred by the appellant-assessee under section 68(1) of the Punjab Value Added Tax Act, 2005 (in short, "the Act") against the order dated April 2, 2012, annexure A5, passed by the Value Added Tax Tribunal, Punjab (in short, "the Tribunal"), proposing to raise following substantial questions of law: "(1) Whether the order passed under section 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is asking time and again for auction of the goods ? (7) Whether the act of the Department to keep the goods for such a long period is illegal and mala fide, when the appellant is asking time and again for auction of the goods ? (8) Whether the impugned orders of courts below are perverse, contrary to evidence and based upon misreading/misinterpretation of evidence/law and thus liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requisite forms and generate the information at ICC by saying that if the goods have moved otherwise than by way of sales then there is no need to fill the declaration form. On February 28, 2008, the said goods were detained by the Excise and Taxation Officer (ETO). The appellant appeared before the Enquiry Officer on March 14, 2008 along with the necessary documentary evidence but the office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. 4. The learned counsel for the State submitted that the goods which were impounded had been put to auction and had been purchased by M/s. Trishul Wood Pvt. Limited, Mohali for a sum of Rs. 36,71,000. This fact was not disputed by learned counsel for the appellant. Learned Additional Advocate-General, Punjab, on instructions from Shri Abhishek Duggal, ETO, Mobile Wing, Chandigarh, presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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