GOYAL AUTOMOBILES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This appeal has been filed by the dealer under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 1.10.2015 (Annexure A-3) passed by the Punjab Value Added Tax Tribunal (hereinafter referred to as "the Tribunal") in Appeal No. 204 of 2015, claiming the following substantial question of law:-

(2.) A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The appellant is a registered dealer having TIN No. 03372018953 and is carrying on the business of sale of cars and its spare parts etc. It had filed all its quarterly returns and discharge its tax liability. The provisional assessment for the period from 1.4.2010 to 31.12.2010 was finalized by the Assessing Authority on 31.5.2011 creating an additional demand of Rs. 1,66,73,267/-. against which the dealer filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala who directed to deposit 25% of the additional demand. The appellant challenged the said order before the Tribunal. The Tribunal remanded the case to the Deputy Excise and Taxation Commissioner (Appeals) on fulfilling the condition under Section 62(5) of the Act who vide order dated 18.4.2013 dismissed the appeal. During the said proceedings, the year had completed. The Assessing Authority vide assessment order dated 24.2.2014 (Annexure A-1) framed the assessment for the assessment year 2010-11 by creating an additional demand of Rs. 3,49,57,455/-. Feeling aggrieved by the assessment order, Annexure A-1, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala, who vide order dated 27.11.2014 (Annexure A-2) dismissed the appeal for non-deposit of 25% of the total demand. Still dissatisfied, the appellant challenged the order, Annexure A-2, before the Tribunal by way of an appeal. The Tribunal issued directions to explain how the appeal could be entertained without predeposit of 25% of additional demand, upon which the appellant filed CWP No. 15261 of 2015 challenging the vires of Section 62(5) of the Act. The said writ petition was disposed of by this Court vide order dated 23.12.2015. However, the Tribunal vide order dated 1.10.2015 (Annexure A-3) upheld the order of the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala and dismissed the appeal. Hence, the present appeal.

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