2014 (10) TMI 854

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....ocate, for the respondents. ORDER RAJIVE BHALLA, J. (ORAL) By way of this order, we shall dispose of CWP-17009- 2014 and CWP-18476-2014. For the sake of convenience, facts are being taken from CWP-18476-2014. The petitioner is before us challenging orders dated 17.07.2014 (Annexures P-12 to P-15), passed by the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala, re....

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....n to the assessing authority to proceed with the assessment and produce the draft order on the next date of hearing, filed Special Leave to Appeal (C) No.26831 of 2014, which was disposed of in the following terms: - "Taken on board. Heard Mr.S.Ganesh, learned senior counsel for the petitioner. It is submitted by him that the High Court's grant of liberty permitting the assessing officer to p....

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....ppeals. Counsel for the petitioner submits that if the VAT Tribunal has been constituted, the Tribunal may be directed to decide the appeals and during pendency of the appeals the draft order of the assessing authority may be kept in abeyance. Counsel for the State of Punjab fairly states that during pendency of the appeal, consideration of the draft assessment order by the assessing authority sh....