https://www.taxtmi.com/caselaws?id=348101 Where the Haryana Value Added Tax Act, 2003 saved only pending proceedings and showed an intention to close concluded matters under the repealed sales tax regime, the Supreme Court held that suo motu revisional power under Section 40 of the repealed Act could not be exercised after repeal when no proceeding was pending. The Court also held that review power under Section 41 of the repealed Act could not survive once the new Act vested review jurisdiction exclusively in the Tribunal under Section 35. Both challenges failed, and the impugned orders were left undisturbed. en-us Fri, 15 Sep 2017 00:00:00 +0530 Fri, 08 Jul 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348101 Where the Haryana Value Added Tax Act, 2003 saved only pending proceedings and showed an intention to close concluded matters under the repealed sales tax regime, the Supreme Court held that suo motu revisional power under Section 40 of the repealed Act could not be exercised after repeal when no proceeding was pending. The Court also held that review power under Section 41 of the repealed Act could not survive once the new Act vested review jurisdiction exclusively in the Tribunal under Section 35. Both challenges failed, and the impugned orders were left undisturbed. Case-Laws VAT and Sales Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348101