2019 (11) TMI 1624

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....ce Jaswant Singh And Hon'ble Mr. Justice Sant Parkash For the Petitioner(s) (in both cases) : Mr. Aman Bansal, Advocate Mr. Gaurav Garg Dhuriwala, Sr. DAG, Punjab. Jaswant Singh, J. (ORAL) [1] This common order will dispose of the above-mentioned two writ petitions bearing CWP Nos. 33146 & 33116 of 2019, as the issues raised in these petitions are identical. [2] The petitioner(s....

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....of pre-deposit before the First Appellate Authority / Deputy Excise & Taxation Commissioner, Ludhiana, who vide two separate orders dated 25.02.2019 (Annexure P-3) dismissed the appeals for non-deposit of the reduced amount of Rs. 10,00,000/- (Ten Lacs only) and Rs. 5,00,000/- (Five Lacs only) for entertaining the appeal(s) for both the assessment years, i.e. 2012-13 & 2013-14, respectively. St....

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.... of the case. [6] Before proceeding further, we had directed the State Counsel to seek instructions on the previous date of hearing, i.e. 16.11.2019. [7] At the time of resumed hearing today, learned State Counsel, on instructions, states that the respondent / Revenue would have no objection for directing the First Appellate Authority to decide both the appeals on merits, provided the petiti....