SUMIT WOOL PROCESSOR Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The writ petition is filed for quashing of order dated 24.10.2019 passed by Value Added Tax Tribunal, Punjab (for short, 'the Tribunal') upholding the order of the Appellate Authority dismissing appeal for failure to make pre-deposit as per Section 62(5) of the Punjab Value Added Tax Act, 2005 (for short, 'the Act'). Further prayer is for direction to the Appellate Authority to hear the appeal without insisting for pre-deposit.

(2.) The facts are that the assessment year involved is 2014-15. The petitioner was registered under the Act and was engaged in the manufacture of knitted cloth. An inspection was conducted on 24.8.2015 by the officers of Excise and Taxation Department. No account books were produced at the time of inspection, however, during the proceedings the account books were produced which were not found worth reliance. The Designated Officer framed best judgment assessment vide order dated 30.12.2015 and raised an additional demand of 1,14,64,680/-. An appeal was filed before the Appellate Authority, accompanied by an application for waiver of pre-deposit as per Section 62(5) of the Act. The Appellate Authority ordered deposit of 10% of the additional demand be deposited. The petitioner filed further appeal before the Tribunal. The same was dismissed in view of the judgment of the Supreme Court in M/s Tecnimont Pvt. Ltd. v. State of Punjab and others, 2019(9) JT 303, hence the present petition.

(3.) The vires of the said provision was challenged before this Court in bunch of petitions, the main being Punjab State Power Corporation Limited v. The State of Punjab and others, 2016(2) R.C.R. (Civil) 559.