2011 (10) TMI 551

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....cate General, Punjab, For the Respondents : K.L. Goel, Senior Advocate with Zorawar Singh, The judgment of the court was delivered by HEMANT GUPTA J.-This order shall dispose of GSTR Nos. 17 to 24 of 2010 inviting this court to decide of the following questions of law referred by Sales Tax Tribunal, Punjab vide the order dated May 3, 2005: "(i) Whether the Deputy Excise and Taxation Co....

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....t of mandatory pre-deposit of 25 per cent of the amount of penalty but the Tribunal permitted the dealers to deposit the amount by August 6, 2003 vide its order dated July 28, 2003. The dealers deposited the aforesaid amount. The Deputy Excise and Taxation Commissioner-cumJoint Director (Enforcement), Patiala allowed the appeals vide the order dated August 25, 2003 and quashed the penalty imposed ....

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....hority, i.e., Additional Excise and Taxation Commissioner was beyond jurisdiction and consequently set aside the order passed in revision. Subsequently, at the instance of the State, on a petition under section 22(2) of the Act, the questions as mentioned above are referred for the opinion of this court. Mr. Goel, senior advocate appearing for dealers-respondents, at the outset, pointed out tha....

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....n August 25, 2003. Since the appeal is pending at the instance of the State, the question whether the Additional Excise and Taxation Commissioner could exercise suo motu revisional power under section 21 of the Act to interfere with the order passed by the Deputy Excise and Taxation Commissioner is academic in nature as all question at the instance of the State can be decided on the merits by the ....