Dismissed

M/S Larsen &Toubro Limited v. State of Punjab &Ors

Punjab & Haryana HC8 Sept 2014CWP/17721/2014

Case brief

AI extract

What is this about?

The Court dismissed a writ petition challenging a rectification order that reduced tax demand. Justice Mittal held that the order was appealable under Section 62(1)(a) of the Punjab VAT Act, 2005, and the petitioner was directed to seek remedy via the statutory appellate mechanism.

What did the court decide?

Writ petition dismissed; petitioner directed to seek remedy of appeal in accordance with law.

M/S Larsen &Toubro Limited Vs State of Punjab… — GST and Indirect Tax | Punjab & Haryana HC (2014)

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CWP No. 17721 of 2014

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP No. 17721 of 2014 Decided on : 08.09.2014

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M/s Larsen & Toubro Limited

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Versus

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State of Punjab and another

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. . . Respondents

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CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE FATEH DEEP SINGH

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PRESENT: Mr. Sandeep Goyal, Advocate for the petitioner.

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AJAY KUMAR MITTAL, J. (Oral)

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The challenge in this writ petition filed under Articles 226/227 of the Constitution of India is to order dated 18.12.2013 (Annexure P-9), passed by respondent No.2.

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According to the learned counsel for the petitioner, the Assessing Authority has rectified its earlier order, which is in violation of the principles of natural justice. In fact, vide the impugned order, the Assessing Authority has reduced the demand. However, Section 62(1)(a) of the Punjab VAT Act, 2005 (for brevity 'the Act') provides that an appeal shall lie, against every original order passed under the Act, if the order is made by an Excise and Taxation Officer or by an officer-in-charge of the information collection centre or check post or any other officer below the rank of Deputy Excise and Taxation Commissioner, to the Deputy Excise and Taxation Commissioner. Section 62(1)(a) of the Act thus reads:-

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“ S.-62. First appeal

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(1) An appeal against every original order passed under this Act or the Rules made thereunder shall lie, -

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JAWALA RAM 2014.09.19 16:34 I attest to the accuracy and authenticity of this document Chandigarh

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CWP No. 17721 of 2014

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[ 2 ]

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(a) if the order is made by a Excise and Taxation Officer or by an officer-in-charge of the information collection centre or check post or any other officer below the rank of Deputy Excise and Taxation Commissioner, to the Deputy Excise and Taxation Commissioner ;”

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In the present case, the rectification order passed by the

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Assistant Excise & Taxation commissioner would, thus, be appealable. Further, in view of the order dated 05.12.2013, passed in CWP No. 26667 of 2013, this Court relegated the assessee therein to the appellate authority to challenge the assessment order. In view thereof, we do not consider it appropriate to entertain the present writ petition against order of rectification as well.

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Consequently, the present writ petition is dismissed. However, petitioner may seek remedy of appeal, in accordance with law, if so advised.

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(AJAY KUMAR MITTAL) JUDGE

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(FATEH DEEP SINGH) September 08, 2014 JUDGE J.Ram

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JAWALA RAM 2014.09.19 16:34 I attest to the accuracy and authenticity of this document Chandigarh

M/S Larsen &Toubro Limited v. State of Punjab &Ors

Case brief

What is this about?

What did the court decide?

M/S Larsen &Toubro Limited v. State of Punjab &Ors

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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