2019 (5) TMI 866

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....18 is condoned. 3. VATAP-102-2018 has been filed by the appellant under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 14.9.2017 (Annexure A-4) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as "the Tribunal") in Appeal No.303 of 2018, for the assessment year 2008-09, claiming the following substantial questions of law:- (i) Whether on the facts and circumstances of the case, Ld. Tribunal was justified in directing the appellant to deposit 25% of the tax inspite of the fact that appellant is incurring huge losses as is evident from the Balance Sheets and is not in a position to deposit the amount? (ii) Whether on the facts and circumstances of the ....

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....hority granted an opportunity to deposit 25% of additional demand of tax only as a condition for hearing the appeal as a pre-deposit under Section 62(5) of the Act. However, the assessee having failed to comply with same, the DETC(A) vide order dated 21.4.2017 (Annexure A-2) dismissed the said appeal as well as application for non-compliance of provisions of Section 62(5) of the Act. Still dissatisfied, the appellant filed an appeal (Annexure A-3) before the Tribunal. The Tribunal vide order dated 14.9.2017 (Annexure A-4) dismissed the said appeal. However, two months' time was granted to make pre-deposit of 25% of the additional demand of tax only failing which the order of the first appellate authority was to remain intact. Hence, the....