Deemed assessment and limitation for suo motu revision under Haryana VAT barred belated revisional proceedings.

Where returns were filed for the assessment year and no notice was issued for scrutiny under section 15(2), the return acknowledgment operated as a deemed assessment under section 15(1) read with rule 27(3) of the Haryana VAT framework. The three-year limitation for suo motu revision under section 34 therefore ran from the date of that deemed assessment, not from a later formal order passed without statutory basis. Applying that rule, the revisional order dated 13 June 2008 was time-barred, and the revisional proceedings were held barred by limitation in favour of the assessee.

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Issues: Whether the revisional authority could invoke suo motu revisional jurisdiction under section 34 of the Haryana Value Added Tax Act, 2003 within limitation when the return was treated as a deemed assessment under section 15(1) and rule 27(3) of the Haryana Value Added Tax Rules, 2003.

Analysis: The returns were filed for the assessment year 2003-04 and no notice under section 15(2) was issued for scrutiny. In that situation, the return acknowledgment operated as the deemed assessment order under section 15(1) read with rule 27(3). The period of three years for revision under section 34 had therefore to run from the date of the deemed assessment, not from the later formal order passed without statutory basis. On that basis, the revisional order dated June 13, 2008 was beyond the prescribed limitation.

Conclusion: The revisional proceedings were barred by limitation and the issue was decided in favour of the assessee.

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