2014 (1) TMI 1616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dded Tax Act, 2005 (in short "the Act"). The challenge is also made to order dated 24.9.2010 (Annexure P-6) passed by respondent No.2 dismissing the appeal filed against order (Annexure P-4). Further direction has been sought for respondent No.3 to hear the appeal filed by the petitioner without any pre-deposit. 2. The facts necessary for adjudication of the present petition as narrated therein are that the petitioner firm was running a saw mill and also doing the business of resale of wood and timber etc. at Patiala and was holding TIN No. 0371067936. It filed its quarterly returns for the assessment year 2008-09 and Annual Statement in Form VAT-20 and deposited the due tax as per returns. On 20.10.2009, the petitioner received a notice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4/- on the basis of impounded document and added in the gross turnover for the assessment year 2008-09. Respondent No.4 also imposed a penalty of 22,65,458/- and Charged Interest of 2,03,891/- and vide order dated 10.12.2009 (Annexure P-3), demand of 36,12,078/- was made from the petitioner. Feeling aggrieved, the petitioner filed an appeal before respondent No.3. Respondent No.3 vide order dated 21.5.2010 (Annexure P-4) dismissed the appeal for non-deposit of 25% of the demand. Still dissatisfied, the petitioner filed an appeal before the Tribunal. Along with the appeal, the petitioner filed an application for waiver off pre-deposit of 25% of the demand amount. The Tribunal vide order dated 24.9.2010 (Annexure P-6) dismissed the appeal. He....