TaxTMI 
TaxTMI 
2009 (10) TMI 867
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....turn furnished for the period 2005-06 onwards. The petitioner was also directed to appear before the Designated Officer, Amritsar I on September 29, 2009 to produce evidence, record or documents. Brief facts of the case are that the petitioner is a partnership firm carrying on the business of rice sheller at Amritsar. It has been registered under the Punjab General Sales Tax Act, 1948, Central Sales Tax Act, 1956 as well as Punjab Value Added Tax Act, 2005. On January 31, 1994, the petitioner-firm started its original unit of rice sheller at Amritsar, which was expanded in the year 2000 and commercial production was started on January 14, 2000. On the basis of the eligibility certificate issued by the Industries Department, the petitione....
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....n respect of assessment year 2005-06, on September 14, 2009 the Designated Officer-respondent No. 2 issued a notice of assessment under section 92(3) of the Punjab Value Added Tax Act, 2005 read with section 9(2) of the Central Sales Tax Act, 1956 (P4). It has been claimed that on September 25, 2009 the petitioner along with his counsel appeared before the Designated Officer and apprised him that the petitioner-firm has already filed its returns along with all the required declaration forms, audit reports, etc. However, the Designated Officer-respondent No. 2 insisted for deposit of some tax. The petitioner also apprised that its unit is an exempt unit and assessment may be finalized accordingly and if some demand is created in the asses....
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....ficate with effect from January 14, 2000 to January 13, 2010, with maximum benefit of Rs. 1,71,00,000 under the Punjab Deferment and Exemption Rules, 1991, being an export oriented unit. The petitioner-firm is alleged to have violated the provisions of rule 2.22 by not exporting goods outside India with effect from April 1, 2006 to March 31, 2009 and it has not been functioning as manufacturing unit of rice shelling as mentioned in the eligibility certificate. The order further states that the unit is procuring paddy milled on job-work basis from another unit, namely, M/s. R.S. Rice Mills, Tarn Taran Road, Amritsar. Therefore, recommendations have been made for cancellation of exemption/entitlement certificate to the General Manager, Depart....
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....the reasons thereof. The locked Tax Identification Number shall be reopened immediately after the compliance by the concerned person by furnishing evidence of the payment of the tax, interest and penalty or furnishing of overdue return or returns or annual statement, as the case may be. In all cases where the tax identification number is locked or reopened the designated officer shall display the fact in the office notice board and also inform the Commissioner within twenty-four hours. Explanation.-'Locking of Tax Identification Number (TIN)' means temporary stoppage of inter-State movement of goods of the concerned person for the purpose of verification or further legal action." A perusal of the aforesaid rule shows....