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TMI Blog2019 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... predeposit 25% amount of the additional demand of the tax as a condition precedent for hearing of the appeal, which was reasonable and justified - No illegality or perversity could be pointed out by the learned counsel for the appellant in the findings recorded by the Tribunal which may warrant interference by this Court. No question of law arises in this appeal - appeal dismissed. - VATAP-26-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal of the assessee on the ground of non-compliance of Section 62(5) of the PVAT Act, 2005 (as applicable to Chandigarh), when the assessee is in possession of valid declaration forms (C-Forms) and in view of the judgment of Hon'ble High Court in the case of PSPCL v. State of Punjab (90 VST 66), THERE CAN BE WAIVER OF 25% of additional demand there being a strong prima facie case in the favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of 25% of the additional demand. The first Appellate Authority vide order dated 8.6.2018 (Annexure A-3) dismissed the said appeal as well as application for non-compliance of provisions of Section 62(5) of the Act. Still dissatisfied, the appellant filed an appeal on 18.9.2018 (Annexure A-4) along with an application (Annexure A-5) for waiver of 25% of additional demand before the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said assessment order were dismissed by the first Appellate Authority and the Tribunal. The Tribunal while dismissing the appeal of the appellant noticed that the appellant had not filed the appeal under the 1956 Act and as such the demand of tax under the 1956 Act was not covered in the appeal filed before the Tribunal and, therefore, the appellant was liable to pay tax under the 1956 Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s hereby dismissed. 8. A prayer was made by the learned counsel for the appellant to grant some time for pre-deposit. However, in the interest of justice, we grant one month's time to the appellant to make pre-deposit of the amount as directed by the Tribunal. It is directed that in case the appellant deposits 25% amount of the additional demand of the tax within a period of one month from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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