S H ENTERPRISES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This appeal has been preferred by the appellant-assessee under section 68 of the Punjab Value Added Tax Act, 2005 (in short, "the PVAT Act") against the order dated 11.9.2015, Annexure A.3 passed by the Value Added Tax Tribunal, Punjab, (in short, "the Tribunal") in Appeal No.90 of 2015 for the assessment year 2007-08, claiming following substantial questions of law:-

(2.) A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is a registered dealer under the PVAT Act and the Central Sales Tax Act, 1956 (in short, "the CST Act"). The dealer filed all the quarterly returns and discharged its tax liability. The assessment was finalized for the assessment year 2007-08 by the assessing authority vide order dated 25.11.2008, Annexure A.1. The assessing authority created additional demand of Rs. 36,13,002/- and levied penalty under section 56 of the PVAT Act. Aggrieved by the order, the appellant filed appeal before the first appellate authority with a prayer that pre-deposit of 25% be not insisted for entertainment of the appeal. Vide order dated 20.11.2012, Annexure A.2, the appeal was dismissed. The appellant filed appeal before the Tribunal. Vide order dated 11.9.2015, Annexure A.3, the Tribunal dismissed the appeal. Hence the instant appeal by the appellant.

(3.) Learned counsel for the appellant submitted that the issue involved herein relates to deposit of 25% amount of the additional demand as pre-deposit for entertainment of the appeal by the first appellate authority. It was contended that the first appellate authority as well as the Tribunal have dismissed the appeal for want of pre-deposit of 25% of the said additional demand. Reliance was placed on the decision of this Court in Punjab Power Corporation Limited vs. State of Punjab and others, CWP No.26920 of 2013 decided on 23.12.2015.