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TMI Blog2016 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. 708 of 2013, claiming the following substantial question of law:- Whether on the facts and in the 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? 2. A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The appellant is a dealer having TIN No. 03402021410 and is engaged in import and trading of ferrous and non-ferrous metals and metal scrap. It had filed its quarterly and annual returns for the assessment year 2006-07 after claiming Input Tax Credit (ITC). A notice was issued to the appellant by the Excise and Taxati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 26920 of 2013 (Punjab State Power Corporation Limited v. The State of Punjab and others) decided on 23.12.2015 wherein after considering the relevant statutory provisions and the case law on the point, it was held as under:- 33. It is, thus, concluded that even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVAT Act. Instead of rushing to the High Court under Article 226 of the Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal on the same ground without touching the merits of the controversy. Where the appeals are pending without an application for interim injunction/protection before the first appellate authority, the petitioner may file an application for interim injunction/protection before the appeals are taken up for hearing by first appellate authority and in case such an application is filed, the same shall be decided by the said authority keeping in view all the legal principles enunciated hereinbefore. The other cases where the first appellate authority had dismissed the appeal for want of pre-deposit without touching merits of the controversy or further appeal has been dismissed by the Tribunal, the said orders are set aside and the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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