2019 (5) TMI 649

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.... 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") in Appeal No.279 of 2016, for the assess....

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....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 to be supplied back to the appellant. The bye products, i.e.....

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.... 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 of the tax failing which the appeal was to be dismissed in lim....

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....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-fulfilment of condition of pre-deposit under Section 62(5) of the Ac....