2019 (5) TMI 649

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.... Singla, Advocate ORDER AJAY KUMAR MITTAL, J. 1. Delay of 3 days in refiling the appeal is condoned. 2. This appeal has been filed by the appellant-Corporation under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 27.2.2017 (Annexure A-4) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as "the Tribunal"....

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....products by the Rice Millers under Rule 21(6) of Punjab VAT Rules, 2005? 3. A few facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant procured the paddy from the farmers and give the same to the rice millers for milling. As per the agreement entered between the appellant and the rice miller, out of the total paddy, 67% of the shelled rice was....

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....order, Annexure A-1, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [hereinafter referred to as 'the first Appellate Authority']. The first Appellate Authority vide order dated 14.9.2016 (Annexure A-2) dismissed the appeal for non-compliance of Section 62(5) of the Act. Further, the appellant was directed to deposit 25% of the additional demand o....

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.... 5. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 6. For the assessment year 2008-09, the Assessing Authority vide order dated 17.11.2015 (Annexure A-1) raised a demand of Rs. 3,82,63,175/- along with interest and penalty. The appeal against the said assessment order was dismissed by the first Appellate Authority and the Tribunal on account of non-fulf....