AJAY KUMAR MITTAL,J. - (1.) This order shall dispose of two appeals bearing VATAP Nos. 6 and 7 of 2016 as according to the learned counsel for the appellant, the issue involved therein is identical. For brevity, the facts are being extracted from VATAP No. 6 of 2016.
(2.) An application bearing CM No. 1832 -CII of 2016 has been filed under Section 149 of the Code of Civil Procedure for condonation of delay in payment of shortfall in the court fee. Learned counsel for the appellant submitted that the deficiency in court fee has been made good, the delay, if any, be condoned. Application is allowed and the delay, if any, in making good the deficiency in court fee, is condoned.
(3.) VATAP No. 6 of 2016 has been filed by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 8.10.2015 (Annexure A -3) passed by the Value Added Tax Tribunal, Punjab , Chandigarh (hereinafter referred to as "the Tribunal") in Appeal No. 11 of 2015, for the assessment year 2011 -12. claiming the following substantial questions of law: - (i) Whether in the facts and in the circumstances of the case the orders (Annexure A -1), (Annexure A -2) and (Annexure A -3) are legally sustainable in law? (ii) Whether in the facts and in the circumstances of the case, the VAT Tribunal Punjab Chandigarh has grossly erred in upholding the order of the Notified Authority Cum Excise and Taxation Officer as upheld by the Deputy Excise and Taxation Commissioner (Appeals) Amritsar more so by following the judgment which is still a matter under challenge before the Hon'ble Supreme Court of India? (iii) Whether in the facts and in the circumstances of the case the VAT Tribunal Punjab Chandigarh has grossly erred in upholding the order of the Notified Authority Cum Excise and Taxation Officer as upheld by the Deputy Excise and Taxation Commissioner (Appeals) Amritsar has grossly erred in denying the input tax credit on the purchase tax assessed/paid by the appellant as per order of assessment (Annexure A -1)? ;