M/S Sehgal Pharma vs. State Of Punjab And Another
Held
The High Court set aside the VAT Tribunal's order and remitted the case back to the Assessing Officer. The Assessing Officer is directed to re-examine the entire matter, particularly the postal receipts showing direct dispatch to consumers.
Facts
The petitioner exported medicines and claimed a refund of input tax credit. The Assessing Officer initially granted a refund, but later revisionary proceedings were initiated due to dissatisfaction with the mode of export. A demand for tax and penalty was created.
Key Issues
Whether the petitioner is entitled to the benefit of tax exemption on exports when there is a mismatch between the buyer and the ultimate consumer, and the goods were dispatched directly to consumers via postal services.
Sections Cited
Section 65(1), Section 65(2), Section 56
AI-generated summary — verify with the full judgment below
PB Vat Revision No. 3 of 2022 (O&M) 2023:PHHC:120391-DB -1-
HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH PB Vat Revision No. 3 of 2022 (O&M) Date of decision: 13.09.2023 M/s. Sehgal Pharma ....Petitioner V/s. State of Punjab and another .....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Naveen Bindal, Advocate with Mr. Anurag Sharma, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl.A.G., Punjab. **** Ritu Bahri, J.
CM-18638-CII-2022
For the reasons mentioned in the application, the same is allowed and the delay of 30 days in refiling the revision petition is condoned.
PB Vat Revision No. 3 of 2022 The petitioner is seeking quashing of order dated 30.04.2021 (Annexure P-8) passed by the Punjab VAT Tribunal in Revision No. 17 of 2015 and order dated 28.05.2015 (Annexure P-6) passed by respondent No. 2 vide which demand of Rs.10,26,405/- was created for the Assessment Year 2010-11. 3. The brief facts of the case are that the petitioner exported medicines out of India for the Assessment Year 2010-11 and claimed refund of input tax credit on account of purchase of the goods during the relevant period. The A
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