https://www.taxtmi.com/caselaws?id=308933 The court held that the Revisional Authority lacked jurisdiction under Section 40 of the Haryana General Sales Tax Act to address escaped assessments. Consequently, the orders passed by the Revisional Authority and the Tribunal were deemed ultra vires and quashed. The court directed the respondents to refund any amount deposited by the petitioner in compliance with the impugned orders, and the appellate order by the Tribunal was also quashed. Other grounds of challenge raised by the petitioner were not addressed due to the primary jurisdictional issue. en-us Fri, 18 May 2001 00:00:00 +0530 Wed, 02 Aug 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308933 The court held that the Revisional Authority lacked jurisdiction under Section 40 of the Haryana General Sales Tax Act to address escaped assessments. Consequently, the orders passed by the Revisional Authority and the Tribunal were deemed ultra vires and quashed. The court directed the respondents to refund any amount deposited by the petitioner in compliance with the impugned orders, and the appellate order by the Tribunal was also quashed. Other grounds of challenge raised by the petitioner were not addressed due to the primary jurisdictional issue. Case-Laws VAT and Sales Tax Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308933