BHAGWANPURA SUGAR MILLS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This order shall dispose of the abovementioned two appeals as the common question of law and facts arises for consideration. For brevity, the facts are being taken from VAT Appeal No. 25 of 2012. Present appeal under section 62 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") arises out of the order passed by the Chairman, Value Added Tax, Tribunal, Punjab, Chandigarh on November 23, 2012. Vide the aforesaid order, the Tribunal directed the appellant to deposit 25 percent of the additional amount of tax, penalty and interest within period of 15 days from the date of receipt of the copy of the order.

(2.) In an appeal preferred by the appellant, the Deputy Excise and Taxation Commissioner (Appeals), Patiala directed the appellant to deposit 25 percent of the additional demand as per the order dated August 30, 2012. It is the said order which was challenged by way of an appeal before the Tribunal, which has been disposed of with the following findings;

(3.) In the result, the orders dated August 30, 2012 and September 14, 2012 are hereby set aside. The appellant -assessee is directed to deposit 25 percent amount of the tax, penalty and interest in view of Malwa Contracts Pvt. Ltd. v. State of Punjab, [2010] 37 P and H Tax 53 (P and H) within 15 days from the date of receipt of the certified copy of this order and thereafter, he along with the proof of such deposit shall appear before the DETC (A), who will entertain the appeal, hear and decide the same on the merits within two months from the date of appearance of the appellant -assessee before him.