TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court Allows Appeal Refiling After 11-Day Delay</h1> <h3>Excise and Taxation Commissioner, Haryana And Excise and Taxation Commissioner, Haryana through Excise and Taxation Officer-cum-Assessing Authority, Narnaul Versus M/s. Sunil Trading Company and another</h3> The High Court condoned an 11-day delay in re-filing an appeal under Section 151 of the Code of Civil Procedure. The appeal raised questions on the ... Time Limitation for the purpose of proceeding with the assessment - Section 28 of the HGST Act, 1973 - delay in filing appeal - condonation of delay - HELD THAT:- There is a delay in filing the appeals ranging from 62 days to 245 days for which no satisfactory explanation has been given by the learned State counsel. The issue involved herein stands concluded by the decision of this Court in VATAP No.130-2017 titled as Excise and Taxation Commissioner, Haryana vs. M/s. Frigoglass India Pvt. Ltd. and anr [ 2019 (5) TMI 1178 - PUNJAB AND HARYANA HIGH COURT ], wherein it has been held that any assessment in respect of assessment year prior to 2002-03 shall be beyond limitation after 31.03.2006. The appeals are dismissed both on merits as well as on the ground of delay. Issues involved: Condonation of delay in re-filing the appeal under Section 151 of the Code of Civil Procedure, interpretation of limitations under the Haryana Value Added Tax Act, 2003, and applicability of the law of limitation to assessment proceedings initiated under the HGST Act.Condonation of Delay: The High Court considered an application under Section 151 of the Code of Civil Procedure for condonation of an 11-day delay in re-filing the appeal. After hearing the State counsel and reviewing the application supported by an affidavit, the delay was condoned, and the case was disposed of.Interpretation of Limitations: The appeal under Section 36(1) of the Haryana Value Added Tax Act, 2003 raised substantial questions of law regarding the limitation period under Section 28 of the HGST Act, 1973 for assessment proceedings. The appellant questioned the Tribunal's application of laws of limitation for assessment under Section 28 and revision under Section 40 of the HGST Act, 1973. Reference was made to previous judgments to support the argument that cases under the old law should continue to be governed by the old law.Applicability of Law of Limitation: The delay in filing the appeals ranged from 62 days to 245 days, with no satisfactory explanation provided by the State counsel. The issue involved was found to be concluded by a previous judgment where it was held that any assessment for years prior to 2002-03 would be beyond limitation after 31.03.2006. The judgment clarified the application of the HVAT Act to pending proceedings initiated under the HGST Act and the extension of the revision period from five to eight years in certain cases. The limitation period for assessment proceedings under the HVAT Act was discussed, emphasizing that the law of limitation, being procedural, would apply to pending proceedings initiated under the HGST Act for cases up to the assessment year 2002-03. The judgment highlighted the computation of limitation periods and the dismissal of appeals on both merits and the ground of delay based on the interpretation of limitations under the HVAT Act.
TaxTMI 
TaxTMI 
