2015 (4) TMI 1097

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....r : Mr. J.S. Sidhu, Advocate For the Respondent : Mr. Sanjeev Sharma, Sr. Advocate, with Mr. Sanjiv Ghai, Advocate ORDER S. J. Vazifdar, A.C.J. ( Oral ) The petitioner has challenged notices issued under Section 29 (4) of the Punjab Value Added Tax Act, 2005 (as applicable to the U.T., Chandigarh) (in short 'the Act'). The returns in respect of the above writ petitions were fil....

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....d or due to be filed by such person, whichever is later. The present cases are covered in favour of the petitioner by a judgment dated 20.08.2013 passed by a Division Bench of this Court in a group of matters, the first of which is VATAP No. 84 of 2013, State of Punjab vs. M/s. Olam Agro India Ltd. The Division Bench held that Rule 86 of the Rules does not envisage service of a general notice o....