2019 (11) TMI 46

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..... Bansal, Advocate For The Respondents : Mr.Ajay Jagga, Advocate ORDER JASWANT SINGH, J. (ORAL) The appellant - a proprietorship firm is engaged in the business of selling of tyres and tubes and as such is registered with Vat Tax authorities, UT, Chandigarh. The Assessing Authority vide order dated 3.11.2017, created an additional demand of Rs. 26,64,756/- under the Punjab Value Added Tax Act, .....

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..... law. Hence, the present appeal under Section 68 of the Act. This Court issued notice of motion in this appeal in the light of the judgment passed by this Court in Punjab State Power Corporation Limited v. State of Punjab and others, (2016)3 PHT 258 (P&H), wherein it was held that the authorities under the Act had the power to waive off the condition of pre-deposit in the light of merits and hard .....

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