2019 (7) TMI 1288

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..... nce there is delay of 47 days in refiling the instant appeal, application bearing CM 14230-CII/2018 has been filed seeking condonation of said delay. For the reasons stated in the application, the same is allowed and delay of 47 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 .....

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..... t was framed vide order dated 11.09.2012 (A-1) calculating an excess ITC. The said order was reassessed vide order dated 28.8.2015 (A-2) and a demand of Rs. 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 ( .....

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..... h deposit by 29.9.2016. The said order A-4 was further challenged before the Punjab VAT Tribunal by contending that the appellant 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 tim .....

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