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TMI Blog2016 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 1-3-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG., JJ. For The Appellant : Mr. Sandeep Goyal, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the dealer under Section 68 of the Punjab Value Added Tax Act, 2005 (in short the Act ) against the order dated 27.11.2015 (Annexure A-4) passed by the Punjab Value Added Tax Tribunal (hereinafter referred to as the Tribunal ) in Appeal No. 508 of 2013, claiming the following substantial question of law:- Whether on the facts and circumstances of the case, the impugned order passed by the Tribunal and 1st appellate authority deserves to be set aside in view of the subsequent judgment of this Hon'ble Court in the case of PSPCL v. State of Punjab? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest to the tune of ₹ 36,14,007/-. Feeling aggrieved, the appellant filed an appeal along with an application for waiver of pre-deposit under Section 62(5) of the Act before the Deputy Excise and Taxation Commissioner (Appeals), who vide order dated 24.10.2013 (Annexure A- 3) dismissed the appeal for non-deposit of 25% of the additional demand under Section 62(5) of the Act. Thereafter, the department filed a complaint in the office of Senior Superintendent of Police, Fatehgarh Sahib for registration of a case against the officials of the appellant. After investigation, the closure report dated 22.3.2015 (Annexure A-3/A) was filed. Against the order, Annexure A-3, the appellant filed an appeal before the Tribunal. The Tribunal vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or completely waive the condition of pre-deposit contained therein in the given facts and circumstances. It is not to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. Only when a strong prima facie case is made out will the first appellate authority consider whether to grant interim protection/injunction or not. Partial or complete waiver will be granted only in deserving and appropriate cases where the first appellate authority is satisfied that the entire purpose of the appeal will be frustrated or rendered nugatory by allowing the condition of predeposit to continue as a condition precedent to the hearing of the appeal before it. Therefore, the power to grant interim prote ..... X X X X Extracts X X X X X X X X Extracts X X X X
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