Excise And Taxation ... vs M/S Lok Nath Hem Raj, Hisar And ...
2022 Latest Caselaw 8113 P&H

            IN THE HIGH COURT OF PUNJAB & HARYANA
                        AT CHANDIGARH

                                                VATAP-21-2021 (O&M)
                                                Date of Decision:29.07.2022

Excise and Taxation Commissioner, Haryana
                                                              .......Appellant
                                       Versus

M/s Lok Nath Hem Raj, Hisar and another

                                                              ......Respondents

CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA
            HON'BLE MR. JUSTICE PANKAJ JAIN
Present:-   Ms. Shruti Jain Goel, DAG, Haryana.

            *****

TEJINDER SINGH DHINDSA J.(Oral)

CM-7551-CII-2021

In view of the averments made in the application which is duly

supported by an affidavit of the concerned Excise and Taxation Officer-cum-

Assessing Authority, Hisar, we are satisfied that sufficient cause has been shown

as regards the delay of 224 days that has occurred in filing the accompanying

appeal.

Accordingly, application is allowed.

Delay condoned.

Application disposed of.

Main appeal

Ms. Shruti Jain Goel, DAG, Haryana, for the appellant at the very

outset submits that the question involved in the instant appeal would be covered

against the department in view of the Full Bench judgment dated 14.03.2022

rendered by this Court in a bunch of VAT appeals including VATAP No.242-

2018 titled as Excise and Taxation Commissioner, Haryana Versus M/s Gupta

Brother, Bhiwani and another.

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              VATAP-21-2021 (O&M)                     -2-

In view of the above, the instant appeal is dismissed in terms of Full

Bench judgment dated 14.03.2022 in M/s Gupta Brother (supra).

Pending application(s), if any shall also stands disposed of.

(TEJINDER SINGH DHINDSA) JUDGE

(PANKAJ JAIN) JUDGE 29.07.2022 shweta

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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