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RITU BAHRI, MANISHA BATRA
Indore Nitriders – Appellant
Versus
State of Punjab – Respondent
| Table of Content |
|---|
| 1. background of the appellant’s case and procedural history. (Para 1 , 2 , 3) |
| 2. arguments about the legitimacy of the penalty imposed. (Para 4 , 5) |
| 3. court's examination of evidence and assessment of penalty validity. (Para 6 , 7) |
| 4. ruling that insufficient grounds existed for penalty. (Para 8) |
| 5. final ruling on the appeal's disposition. (Para 9) |
JUDGMENT
Manisha Batra, J.
The instant appeal has been filed under Section 68 of the Punjab VAT Act, 2005 (for short "PVAT Act") against the orders dated 06.12.2016 and 03.12.2019 respectively passed by the Punjab VAT Tribunal (for short "Tribunal").
2. Brief facts of the case relevant for the purpose of disposal of this appeal are that the appellant is a dealer duly registered under the Madhya Pradesh VAT Act at Indore. It is a manufacturer of suspension tubes/units and its related components. It has been regularly supplying machinery and machinery parts to Indian Railways. Tenders are being floated in the normal course of its business by Diesel Loco Modernisation Works (for short "DMW"), Patiala Railway Department for purchase of suspension bearing tubes and accessories and other components. The appellant participates in
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