9911796707
TMI Blog2015 (10) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is condoned. 2. This appeal has been filed by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 31.3.2015 (Annexure P-7) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law:- i) Whether the order passed by the Ld. Tribunal is not pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de order dated 17.3.2008 (Annexure P-1). Besides this, another truck bearing No. HR-58B-0127 was also detained on 27.2.2008 against bill Nos. 320 and 321 dated 26.2.2008 and a penalty of 1,80,845/- was imposed. The penalties were imposed by the Assistant Excise and Taxation Commissioner, Mobile Wing, Chandigarh. Feeling aggrieved, the appellant filed an appeal before the Deputy Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the firms from which the purchases were made, were cancelled by the department from 13.5.2008. Penalty under Section 58 of the Act was imposed amounting to 79,602/- whereas penalty of 10,000/- was imposed under Section 60 of the Act. The order, Annexure P-4, was challenged by the assessee by filing an appeal before the Deputy Excise and Taxation Commissioner (A), Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from DSG Paper Mills Pvt. Ltd., Patiala without any bill, the assessee had shown the purchases from the fictitious dealers, i.e. M/s R.S. Enterprises, Amritsar and Sunshine Overseas of Amritsar. The said goods were dispatched to M/s Malhotra Book Depot of Cuttack. The Tribunal vide earlier order dated 5.7.2010 (Annexure P-3) had ordered for reopening of the assessment to examine the transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The Tribunal had recorded a categorical finding of fact that M/s R.S. Enterprises, Amritsar and Sunshine Overseas of Amritsar were fictitious and bogus. This finding of fact was not shown to be erroneous or perverse in any manner which may warrant interference by this Court. Consequently, no question of law much less substantial question of law arises in this appeal. Accordingly, the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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