TaxTMI 
TaxTMI 
2016 (1) TMI 469
X X X X Extracts X X X X
X X X X Extracts X X X X
....te For The Respondent : Mr. IPS Doabia, Advocate Ajay Kumar Mittal,J. 1. Challenge in this petition is to the vires of Section 62(5) of the Punjab Value Added Tax Act, 2005 (in short, "the PVAT Act") as applicable to the Union Territory of Chandigarh. Prayer has also been made for a direction for waiving the condition qua requirement of predeposit of 25% of additional demand for hearing the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f were credited to the bank accounts of the said manufacturers. All the purchases were being accounted, recorded, disclosed and declared in the purchase registers maintained as required. On 19.8.2014, there was an inspection by the respondents on the premises of the petitioner wherein due to physical stock taking, certain differences had been found out and the assessment had been concluded through....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... petitioner is unable to avail remedy of appeal against the assessment order because of the condition under Section 62 (5) of the PVAT Act requiring pre-deposit of 25% of the tax, interest and penalty assessed additionally. No authority under the Act has been empowered to waive off the condition even in cases where the petitioner is unable to make the payment due to real hardship. Hence the instan....