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TMI Blog2016 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner(s) within a period of 30 days from the date of receipt of a certified copy of this order, the same shall be decided by the appellate authority on merits, in accordance with law and shall not be rejected on the ground of limitation - Regarding interest, liberty is granted to the petitioner(s) to move a representation and in case any representation is filed within a period of four weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re being extracted from CWP No. 17072 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner(s) has prayed for issuance of a writ in the nature of certiorari for quashing the orders dated 8.4.2015 (Annexure P-4) and dated 11.5.2015 (Annexure P-6). Further, a writ of mandamus has been sought directing respondent No.2 to refund ₹ 5,19,459 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was found entitled to refund of ₹ 3,16,738/-. The assessment order was rectified by the assessing authority-respondent No.2 vide order dated 10.10.2014 (Annexure P-2) under Section 29(8) of the Punjab Value Added Tax Act, 2005 (in short the Act ) holding the petitioner entitled to refund of ₹ 5,19,459/-. The petitioner vide application dated 28.11.2014 (Annexure P-3) applied f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is appealable. It is directed that in case an appeal is filed by the petitioner(s) within a period of 30 days from the date of receipt of a certified copy of this order, the same shall be decided by the appellate authority on merits, in accordance with law and shall not be rejected on the ground of limitation. 6. Regarding interest, liberty is granted to the petitioner(s) to move a represen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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