2016 (3) TMI 377

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....e following substantial question of law:- Whether on the facts and circumstances of the case, the impugned order passed by the Tribunal and 1st appellate authority deserves to be set aside in view of the subsequent judgment of this Hon'ble Court in the case of PSPCL v. State of Punjab? 2. A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The appellant is a dealer having TIN No. 03402021410 and is engaged in import and trading of ferrous and non-ferrous metals and metal scrap. It had filed its quarterly and annual returns for the assessment year 2006-07 after claiming the Input Tax Credit (ITC). There was no additional tax liability on the appellant. The appellant paid the tax of ....

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.... of Police, Fatehgarh Sahib for registration of a case against the officials of the appellant. After investigation, the closure report dated 22.3.2015 (Annexure A-3/A) was filed. Against the order, Annexure A-3, the appellant filed an appeal before the Tribunal. The Tribunal vide order dated 27.11.2015 (Annexure A-4) upheld the order of the Deputy Excise and Taxation Commissioner (Appeals) and dismissed the appeal. Hence, the present appeal. 3. Notice of motion. 4. Ms. Sudeepti Sharma, Deputy Advocate General, Punjab, accepts notice. 5. We have heard learned counsel for the parties. 6. It is not disputed by the learned counsel for the parties that the issue involved in this appeal stands concluded by the decision of this Court i....

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....ere the first appellate authority is satisfied that the entire purpose of the appeal will be frustrated or rendered nugatory by allowing the condition of predeposit to continue as a condition precedent to the hearing of the appeal before it. Therefore, the power to grant interim protection/injunction by the first appellate authority in appropriate cases in case of undue hardship is legal and valid. As a result, question (c) posed is answered accordingly. 34. In some of the petitions, the petitioners had filed an appeal without filing an application for interim injunction/protection which are still pending whereas in other petitions, the first appellate authority had dismissed the appeal for want of pre-deposit and further appeal ha....