REGENT COMPUTRONICS PVT. LTD.

VARDHMAN SPECIAL STEELS Appellant

V/S

STATE OF PUNJAB Respondents

Referred Judgements :-

HARINAGAR SUGAR MILLS LIMITED VS. SHYAM SUNDER JHUNJHUNWALA [REFERRED]
BHAGAT RAJA IN BOTH THE APPEALS VS. UNION OF INDIA IN BOTH THE APPEALS [REFERRED]
TRAVANCORE RAYON LIMITED VS. UNION OF INDIA [REFERRED]
MAHABIR PRASAD SANTOSH KUMAR VS. STATE OF UTTAR PRADESH [REFERRED]
WOOLCOMBERS OF INDIA LIMITED VS. WOOLCOMBERS WORKERS UNION [REFERRED]
AJANTHA INDUSTRIES VS. CENTRAL BOARD OF DIRECT TAXES NEW DELHI [REFERRED]
SIEMENS ENGINEERING AND MANUFACTURING CO OF INDIA LIMITED VS. UNION OF INDIA [REFERRED]
S N MUKHERJEE VS. UNION OF INDIA [REFERRED]
SHANTI PRASAD AGARWALLA VS. UNION OF INDIA [REFERRED]
KRISHNASWAMI VS. UNION OF INDIA [REFERRED]
M L JAGGI VS. MAHANAGAR TELEPHONES NIGAM LIMITED [REFERRED]
TESTEELS LTD VS. N M DESAI [REFERRED]

JUDGEMENT

(1.) In this petition, the petitioner has prayed for quashing of annexure P-18 dated November 25, 2002, vide which Excise and Taxation Commissioner, Punjab, rejected his prayer for refund/adjustment of the excess amount paid under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act") and the Rules framed thereunder.

(2.) One of the grounds on which the petitioner has challenged the impugned order is that it does not satisfy the test of a speaking order inasmuch as it does not contain reasons on which the concerned authority declined the prayer for refund/adjustment of the tax already paid.

(3.) In the written statement filed on behalf of respondent Nos. 4 and 5 it has not been controverted that the impugned order does not contain reasons for rejecting the petitioner's prayer for refund/adjustment of the tax already paid.

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VARDHMAN SPECIAL STEELS Vs. STATE OF PUNJAB

Referred Judgements :-

JUDGEMENT

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