2019 (3) TMI 173

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...., Advocate ORDER AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the dealer under Section 9(2) of the Central Sales Tax Act, 1956 (for brevity "the 1956 Act") read with Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") as applicable to UT, Chandigarh against the order dated 9.10.2018 (Annexure A-6) passed by the Value Added Tax Tribunal, UT, Chandigarh (herein....

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....llant filed all its quarterly returns in Form VAT-15 as well as Annual return in Form VAT- 20 for the assessment year 2010-11. Its case was taken up for scrutiny and the Assessing Authority vide order dated 9.11.2017 (Annexure A-1) framed the assessment raising a demand of Rs. 17,54,915/- including interest on account of non-production of declaration Forms 'C' and 'H'. Feeling aggr....

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.... appeal. 3. Learned counsel for the appellant submitted that the Tribunal was not justified in dismissing the appeal of the assessee for noncompliance of Section 62(5) of the Act when the appellant was in possession of C-Forms as well as H-Forms. 4. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 5. For the assessment year 2010-11, the case of the ....

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....ellant failed to deposit 25% amount of the additional demand of the tax as required under the law, the Tribunal dismissed the appeal on that account. 6. In the present case, the appellant has been required to predeposit 25% amount of the additional demand of the tax as a condition precedent for hearing of the appeal, which was reasonable and justified. 7. No illegality or perversity could be....