CWP No.18629 of 2010 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.18629 of 2010 (O&M) Date of decision: 13.10.2010 Daffodils India Private Limited -----Petitioner Vs. State of Haryana and others ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. A.K.Sachdeva, Advocate for the petitioner. Adarsh Kumar Goel,J. 1. This petition seeks quashing of orders dated 30.7.2010, Annexures P.31 and P.32 passed under section 31 of the Haryana Value Added Tax Act, 2003 (2003 Act), assessing liability of the petitioner to tax and also imposing penalty. 2. The finding recorded in the said orders is that on 2.7.2010 and 3.7.2010, vehicle of the petitioner carrying Mink Blankets from Delhi to Panipat was checked and in absence of valid documents, the goods were detained and after due procedure, the petitioner was held to be liable to pay tax and penalty. 3. According to the writ petitioner, the impugned orders are without jurisdiction as no tax was attracted on purchase of goods in the course of import when no attempt to evade tax was involved. Reliance has been placed on judgments of this Court in Xcell Automation v. Government of Punjab and another, (2007) 5 VAT and Services Tax Cases 308 = (2007) 1 ILR 317, Shital Fibers Limited and another v. 1 CWP No.18629 of 2010 State of Punjab and others, (2007) 5 VST 354, Makin Paper Mills v. State of Punjab and others, (2007) 5 VST 363, Anand Refrigeration Co.Pvt. Limited v. State of Punjab, (2010) 30 VST 35, NSS Enterprises v. State of Punjab and another, (2010) 30 VST 244 and Swaraj Mazda Limited v. State of Punjab and another, (2010) 31 VST 487. 4. It is not disputed that the petitioner has statutory remedy of filing appeal against the impugned orders. In such a situation, there is no ground to entertain this petition at this stage as points raised in writ petition can be raised in an appeal. The petitioner is, accordingly, relegated to the remedy of statutory appeal. 5. The petition is disposed of. (Adarsh Kumar Goel) Judge October 13, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2 CWP No.18629 of 2010 3