Limitation and transitional tax law issues sent back for fresh adjudication with hearing and speaking order.

The article examines whether assessment orders for 1998-99 to 2002-03 were time-barred under Rule 28A(10)(ii) of the Haryana General Sales Tax Rules, 1975 and whether inordinate delay affected their validity. It also considers whether pending proceedings under the Haryana General Sales Tax Act, 1973, after the Haryana Value Added Tax Act, 2003 and its retrospective amendment, were governed by Section 15(3) and Section 61(2) of the 2003 Act or by the repealed Act. The references were remanded to the Tribunal for fresh adjudication, with an opportunity of hearing and a speaking order.

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Issues: (i) whether the assessment orders for the years 1998-99 to 2002-03 were barred by limitation under Rule 28A(10)(ii) of the Haryana General Sales Tax Rules, 1975 and on account of inordinate delay; and (ii) whether, after the coming into force of the Haryana Value Added Tax Act, 2003 and its retrospective amendment, the assessment proceedings pending under the Haryana General Sales Tax Act, 1973 were governed by Section 15(3) and Section 61(2) of the Haryana Value Added Tax Act, 2003 or continued to be governed by the repealed Act.

Outcome: The references were remanded to the Tribunal for fresh adjudication with an opportunity of hearing and by passing a speaking order.

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