TALSON MILL STORE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This appeal has been preferred by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 12.3.2015 (Annexure A-5) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:-

(2.) Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant filed returns for the assessment year 2005-06 and also filed annual statement. The assessing authority vide order dated 30.3.2011 (Annexure A-1) finalized the assessment by creating demand of Rs. 22,08,112/-. Feeling aggrieved, the assessee filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [for brevity "the DETC (A)"] challenging the assessment order on merits as well as being time barred, who vide order dated 31.10.2012 (Annexure A-2) remanded the case with regard to the merits only to the assessing authority for passing a speaking order after verifying the invoices and returns filed by the dealer. The issue of limitation was not adjudicated by the DETC (A).

(3.) We have heard learned counsel for the parties and perused the record.