2018 (5) TMI 907

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Act - Relying upon the judgment passed by this Court in Punjab State Power Corporation vs. State of Punjab and others, [2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT], it was concluded by the Tribunal that it was neither rarest of the rare case where further protection could be granted. The Tribunal rightly dismissed the appeal filed by the appellant - appeal dismissed.
MR. AJAY KUMAR MITTAL AND MR. ANUPINDER SINGH GREWAL, JJ. For The Appellant-Assessee : Mr. Surjeet Bhadu, Advocate ORDER Ajay Kumar Mittal,J. 1. The delay in refilling the appeal is condoned. 2. The appellant-assessee has filed the instant appeal under Section 68 of the Punjab Value Added Tax Act, 2005 (in short, "the PVAT Act") against the order dated 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 08.2017 of the Ld. Tribunal, passed in six appeals of the appellant for the years 2006-07 to 2012-13 and the impugned order dated 21.07.2017 passed in the case of appeal for the year 2008-09 are inconsistent with each other? In order dated 17.08.2017, the Ld. Tribunal ordered uniformity and ordered 10% of tax as pre-deposit and granted time to deposit the same. Whereas through the impugned order dated 21.07.2017, the Ld. Tribunal dismissed the appeal of the appellant for non-deposit of 25% of tax, as ordered by Ld. First Appellate Authority? 3. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant-assessee M/s Punjab Agro Food Grains Corporation Limited is a government co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7.2017, Annexure A.4, the Tribunal dismissed the appeal. Hence the instant appeal by the appellant-assessee. 4. We have heard learned counsel for the appellant. 5. Admittedly, the original assessment in the present case was framed under Section 29(2) of the PVAT Act on 18.9.2012. The Assistant Excise and Taxation Commissioner, Hoshiarpur made amendment in assessment under Section 29(7) of the PVAT Act vide order dated 29.7.2015 creating an additional demand of ₹ 70,79,176/- (Tax = ₹ 19,52,876/-, penalty under Section 53 = ₹ 29,29,314/- and interest under Section 32(3) = ₹ 21,96,986/-) On first appeal filed by the appellant before the first appellate authority, the plea of the appellant to completely waive off the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X