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TMI Blog2014 (10) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the Tribunal may be directed to decide the appeals and during pendency of the appeals the draft order of the assessing authority may be kept in abeyance. Counsel for the State of Punjab fairly states that during pendency of the appeal, consideration of the draft assessment order by the assessing authority shall be kept in abeyance and shall await outcome of the appeals filed before the VAT Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is before us challenging orders dated 17.07.2014 (Annexures P-12 to P-15), passed by the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala, remitting the matter to the assessing authority for passing a fresh order. The petitioner was compelled to approach this Court as the Value Added Tax Tribunal (hereinafter referred to as the 'VAT Tribunal') was not fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taken on board. Heard Mr.S.Ganesh, learned senior counsel for the petitioner. It is submitted by him that the High Court's grant of liberty permitting the assessing officer to pass a draft assessment order and produce the same before the High Court is erroneous, for the draft order passed by the assessing officer would be without jurisdiction and the appeal preferred by the assessee-petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority may be kept in abeyance. Counsel for the State of Punjab fairly states that during pendency of the appeal, consideration of the draft assessment order by the assessing authority shall be kept in abeyance and shall await outcome of the appeals filed before the VAT Tribunal. We have heard counsel for the parties and dehors the merits of the controversy particularly averments in the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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