2015 (10) TMI 358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal is condoned. 2. This appeal has been filed by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 31.3.2015 (Annexure P-7) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law:- i) Whether the order passed by the Ld. Tribunal is not per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order dated 17.3.2008 (Annexure P-1). Besides this, another truck bearing No. HR-58B-0127 was also detained on 27.2.2008 against bill Nos. 320 and 321 dated 26.2.2008 and a penalty of   1,80,845/- was imposed. The penalties were imposed by the Assistant Excise and Taxation Commissioner, Mobile Wing, Chandigarh. Feeling aggrieved, the appellant filed an appeal before the Deputy Excise a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the firms from which the purchases were made, were cancelled by the department from 13.5.2008. Penalty under Section 58 of the Act was imposed amounting to   79,602/- whereas penalty of   10,000/- was imposed under Section 60 of the Act. The order, Annexure P-4, was challenged by the assessee by filing an appeal before the Deputy Excise and Taxation Commissioner (A), Jal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from DSG Paper Mills Pvt. Ltd., Patiala without any bill, the assessee had shown the purchases from the fictitious dealers, i.e. M/s R.S. Enterprises, Amritsar and Sunshine Overseas of Amritsar. The said goods were dispatched to M/s Malhotra Book Depot of Cuttack. The Tribunal vide earlier order dated 5.7.2010 (Annexure P-3) had ordered for reopening of the assessment to examine the transactions r....