AMIT PAPERS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Delay of 11 days in refiling the appeal is condoned.

(2.) This appeal has been filed by the assessee under Sec. 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 31.3.2015 (Annexure P -7) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law: -

(3.) Briefly stated, the facts for adjudication of the present appeal as narrated therein are that on 6.3.2008, the Excise and Taxation Officer, Mobile Wing, Chandigarh intercepted a goods vehicle bearing Truck No. PB -11J -1978 and the driver of the said vehicle produced the copy of bill No. 325 dated 28.2.2008. On the said truck, a penalty of Rs. 68,458/ - was imposed vide order dated 17.3.2008 (Annexure P -1). Besides this, another truck bearing No. HR -58B -0127 was also detained on 27.2.2008 against bill Nos. 320 and 321 dated 26.2.2008 and a penalty of Rs. 1,80,845/ - was imposed. The penalties were imposed by the Assistant Excise and Taxation Commissioner, Mobile Wing, Chandigarh. Feeling aggrieved, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala who vide order dated 16.4.2009 (Annexure P -2) dismissed the same holding that the bill was not genuine and proper as required under Sec. 51(6)(a) of the Act. Still dissatisfied, the appellant filed an appeal before the Tribunal. The Tribunal vide order dated 5.7.2010 (Annexure P -3) remanded the case to the Assistant Excise and Taxation Commissioner, Jalandhar -I to reopen the assessment case for the year 2007 -08 and to go through all the transactions of the purchases for which ITC was claimed, particularly regarding purchases of goods intercepted while being sent to Cuttack. In pursuance thereto, the Assistant Excise and Taxation Commissioner vide re -assessment order dated 31.8.2010 (Annexure P -4) rejected the ITC on the ground that the firms from which the purchases were made, were cancelled by the department from 13.5.2008. Penalty under Sec. 58 of the Act was imposed amounting to Rs. 79,602/ - whereas penalty of Rs. 10,000/ - was imposed under Sec. 60 of the Act. The order, Annexure P -4, was challenged by the assessee by filing an appeal before the Deputy Excise and Taxation Commissioner (A), Jalandhar who vide order dated 6.12.2012 (Annexure P -5) dismissed the appeal. Thereafter, the assessee filed appeal (Annexure P -6) against the order, Annexure P -5, before the Tribunal. The Tribunal vide order dated 31.3.2015 (Annexure P -7) confirmed the order Annexure P -5. Hence, the present appeal by the assessee.