2023 (8) TMI 311

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....deep Goyal, Advocate. For the Respondents : 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. L....

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....iled by the petitioner for the assessment year 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 date....

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....ave increased the penalty and interest. With respect 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, keep....