2023 (8) TMI 311

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....ents : Mr. Sourabh Goel, Senior Standing Counsel. RITU BAHRI, J. 1. Petitioner is seeking quashing of the order dated 12.04.2023 (Annexure P-13) passed by respondent No.2, whereby appeal (Annexure P- 10) filed by the petitioner for the year 2010-2011, has been dismissed on account of non compliance of Section 62 (5) of the Punjab VAT Act, 2005. 2. Learned counsel for the petitioner has referr....

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.... 2010-2011 was entertained on deposit of amount of Rs.1.5 lakhs, which was 15% of the tax due. Vide order dated 25.05.2017 (Annexure P-6), the Appellate Authority remanded the case to the Assessing Officer for passing a fresh order under the Punjab VAT Act, 2005 after affording proper opportunities to the appellant/assessee. Thereafter, vide order dated 20.08.2018 (Annexure P-7), again assessment ....

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....pect to the tax due, he has already deposited an amount of Rs.1.5 lakhs. He is still ready to deposit the remaining amount to make the pre-deposit to 25% of the tax due. 5. In view of the fact that proceedings in respect of the assessment year 2010-2011 are pending since 2016, the prayer of the petitioner deserves to be accepted. 6. Hence, keeping in view the peculiar circumstances of the case, ....