9911796707
TMI Blog2019 (7) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 29(7) of the Punjab VAT Act - HELD THAT:- The issue involved in this appeal stands settled by a Division Bench of this Court M/s Punjab State Civil Supplies Corporation, Amritsar v State of Punjab and another [2019 (6) TMI 492 - PUNJAB AND HARYANA HIGH COURT] wherein it was held that as per Section 62 (5) of the Punjab VAT Act, 2005, 25% of the tax amount has to be deposited for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days in refiling, being insignificant, is condoned. Similarly there being delay of 5 days in filing the appeal, CM 14231-CII/2018 has been filed seeking condonation of said delay. The delay of 5 days, being insignificant, is condoned. Application stands allowed. Main Appeal. Appellant, a Punjab Government agency, is engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of ₹ 88, 33, 260/- was raised including interest under Section 32(3) and penalty under Section 53. The said demands have been raised on account of reversal of ITC accrued on Purchase Tax under Section 19(4) of the Punjab VAT Act read with rule 21 (6) of the Punjab VAT Rules on the bye-products, retained by millers, generated during milling of rice. Feeling aggrieved appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt due to financial hardship being faced by it was not in a position to deposit the requisite tax amount. The Punjab VAT Tribunal vide order dated 15.5.2017 (A-6) dismissed the appeal filed by appellant on account of non-deposit of 25% of the tax, however, three months time was granted to deposit the amount from the date of order failing which the appeal was to be treated as dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
