2015 (9) TMI 525

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.... the respondents. JUDGMENT In this petition filed under article 226/227 of the Constitution of India, the petitioner prays for quashing the order dated October 23, 2012, annexure P5, passed by the Punjab Value Added Tax Tribunal (in short, "the Tribunal") for the assessment year 2006-07 dismissing the appeal filed by it. Direction has also been sought to the respondents to return back original C....

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....ignated officer and produced all the documents and details along with supporting vouchers and declaration forms. The petitioner also produced declaration forms amounting to Rs. 5,69,36,328 out of which declaration form amounting to Rs. 35,67,124 was disallowed by the assessing officer on the ground that the said form was not filled with complete details. The petitioner sought reasonable time to co....

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....ficient time to complete the data pertaining to material received for job-work purposes whereas there was no discrepancy in the books of account of the petitioner and the ICC data available with the Department. Vide order dated October 23, 2012, annexure P5, the Tribunal dismissed the appeal.  However, the amount of penalty imposed under section 56 of the Punjab VATAct was waived. The petitio....