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2019 (8) TMI 480
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....gh, J, (Oral). There being delay of 6 days in refiling the instant appeal, application bearing CM 7228-CII/2019 has been filed. The delay in refiling, being insignificant, is condoned. Application stands allowed. Main case. The appellant, a partnership concern having three partners, is running a Filling Station(Petrol Pump in Sector 28, Chandigarh. It was registered with Sales Tax Auth....
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....erence in the sales as per trading account and sales as per sales summary. Against the said demand, petitioner concern filed an appeal under Section 20 of the Punjab General Sales Tax Act, 1948 before DETC(Appeals)UT Chandigarh-respondent no.2. Alongwith the said appeal an application under clause (5) of Section 20 was also filed for hearing the appeal without depositing the amount of additional d....
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....d by Appellant, as noticed in the impugned order dated 22.5.2018(A-4), already stood dismissed by respondent no.3, vide order dated 24.7.2013/22.10.2013 due to non-deposit of 25% of total demand. Hence the present appeal for referring the question of law arising out of order dated 22.5.2018(A-4). Notice of motion is yet to be issued. In the meanwhile, application bearing CM 15182-CII of 2019....