2019 (3) TMI 341

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.... J. (ORAL) This order shall dispose of VAT Appeal Nos.89 and 98 of 2018 as according to learned counsel for the appellant, the facts and issues involved therein are identical. For brevity, the facts are being extracted from VATAP No.89 of 2018. 2. VATAP No.89 of 2018 has been filed by the appellant-assessee under Section 68 of the Punjab VAT Act, 2005 (in short 'the Act') against the or....

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....te of Punjab reported in 10-PHT Page 68?" 3. A few facts relevant for the decision of the controversy involved as narrated in VATAP No. 89 of 2018 may be noticed. The appellant is a dealer having TIN No.03151156647 and is engaged in the business of manufacturing/resale of atta, maida suji and its by-products. It had filed its quarterly and annual returns for the year 2013-14. The Excise and Taxa....

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....dated 18.09.2017 (Annexure A-4), the same was partly accepted and directed the appellant to make pre-deposit of Rs. 6 lakhs in lumpsum within one month from the date of order as offered by it. Hence the instant appeal. 4. Vide impugned order dated 18.09.2017 (Annexure A-4), the Tribunal had directed the appellant(s) to make pre-deposit of Rs. 6 lakhs and Rs. 2 lakhs in VAT Appeal Nos.89 and 98 of....