Threshold challenge to revisional notice rejected where objections were not first filed before the authority.

Writ petitions challenging a revisional notice under the Haryana Value Added Tax Act were declined at the threshold because the petitioners had not first filed objections or a reply before the revisional authority. The court held there was no justifiable reason to interfere at that stage and directed the petitioners to place their detailed objections before the competent authority. The revisional authority was required to hear the parties and decide the objections by a speaking order in accordance with law before proceeding further.

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Issues: Whether the writ petitions challenging the revisional notice under the Haryana Value Added Tax Act, 2003 could be entertained at the threshold when the petitioners had not filed objections before the revisional authority.

Analysis: The petitions were directed against a notice issued in revisional proceedings. The petitioners had approached the Court without first filing objections or a reply before the competent authority and without raising those pleas in that forum. In these circumstances, the Court found no justifiable reason to interfere at that stage and directed the petitioners to place their detailed objections before the revisional authority, which was to decide them after hearing the parties and by a speaking order.

Conclusion: The writ petitions were not entertained on merits and were disposed of with liberty to file objections before the revisional authority, which must decide them in accordance with law before proceeding further.

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