2019 (7) TMI 1288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te ORDER Jaswant Singh, J. Since there is delay of 47 days in refiling the instant appeal, application bearing CM 14230-CII/2018 has been filed seeking condonation of said delay. For the reasons stated in the application, the same is allowed and delay of 47 days in refiling, being insignificant, is condoned. Similarly there being delay of 5 days in filing the appeal, CM 14231-CII/20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erly returns. The assessment of the appellant was framed vide order dated 11.09.2012 (A-1) calculating an excess ITC. The said order was reassessed vide order dated 28.8.2015 (A-2) and a demand of Rs. 88, 33, 260/- was raised including interest under Section 32(3) and penalty under Section 53. The said demands have been raised on account of reversal of ITC accrued on Purchase Tax under Section 19(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount by 28.9.2016 and to produce proof of such deposit by 29.9.2016. The said order A-4 was further challenged before the Punjab VAT Tribunal by contending that the appellant due to financial hardship being faced by it was not in a position to deposit the requisite tax amount. The Punjab VAT Tribunal vide order dated 15.5.2017 (A-6) dismissed the appeal filed by appellant on account of non-deposit....