2010 (8) TMI 873

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....by ADARSH KUMAR GOEL J.-This order will dispose of V.A.T. Appeal Nos. 47 and 53 of 2010, as both the appeals involve common questions of law. V.A.T. Appeal No. 47 of 2010, has been preferred by the assessee under section 68 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") seeking quashing of order of the Tribunal, proposing following substantial questions of law: "(I) Whethe....

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....ed the appeal on the merits himself after examining the record and decided all the issues himself? (VI) Whether the order passed by the AETC Mohali is without jurisdiction? (VII) Any other question of law which this honourable court may deem fit under the facts and circumstances of the case." On July 1, 2006, designated officer of the Department, acting under section 51 of the Act, interc....