2019 (9) TMI 526

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....ate ORDER Jaswant Singh, J, Appellant-a proprietary concern based at Amritsar is engaged in the business of hosiery. For the purpose of transacting business, it is registered under the Punjab Value Added Tax Act, 2005 (for short 2005 Act) as well as under Central Sales Tax Act, 1956. Vide Invoice No. 2034 dated 1. 11. 2008, 9 boxes of hosiery goods intended to be sold to M/s NV Export Mum....

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.... the appeal of the appellant was delayed and the same was filed within 30 days of communication of the order? (2) Whether in the facts and circumstances of the case, the order A-4 is sustainable in law? (3) Whether in the facts and circumstances of the case, without proving the communication of the DETC order earlier to 08. 01. 2016 the presumption could have been drawn by the tr....