M/S Shiva Texfabs LTD. vs. State Of Punjab And Others
Held
The Court held that while Section 62(5) of the PVAT Act mandates pre-deposit, genuine cases of hardship can be considered. The Court directed the appellate authority to entertain the petitioner's appeal upon a 10% pre-deposit, considering their financial difficulties.
Facts
The petitioner challenged assessment orders and subsequent appellate orders that imposed a pre-deposit requirement for their appeals. The petitioner claimed financial hardship prevented them from meeting this requirement.
Key Issues
Whether financial hardship can justify a modification of the pre-deposit requirement for appeals under the PVAT Act, and if the appellate authority has the power to grant such relief.
Sections Cited
Section 62(5)
AI-generated summary — verify with the full judgment below
CWP-2650-2022 and connected matters
2023:PHHC:142334-DB
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-2650-2022
M/s Shiva TexFabs Ltd.
....Petitioner
vs. State of Punjab and ors.
...Respondents
CWP-2651-2022 M/s Shiva TexFabs Ltd.
....Petitioner
vs.
State of Punjab and ors.
...Respondents
CWP-2653-2022 M/s Shiva TexFabs Ltd.
....Petitioner
vs. State of Punjab and ors.
...Respondents
Date of decision:- 03.10.2023
CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA
Present: Mr. Amar Partap Singh, Advocate for the petitioner
Mr. Saurabh Kapoor, Addl.A.G. Punjab for the respondent-State *** Ritu Bahri, J.
CWP-2650-2022 and connected matters
2023:PHHC:142334-DB
2
This order shall dispose of the above three petitions wherein the same firm is challenging assessment order dated 25.06.2018 (P-1), order dated 18.07.2019 (P-2) and order dated 03.11.2020 (P-4) (CWP-2650-2022), 26.06.2018 (P-1), order dated 1
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.