2013 (4) TMI 686

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....Advocate with V.S. Rana For the Respondents : Mrs. Mamta Singhal Talwar, Additional Advocate-General, Haryana, The judgment of the court was delivered by HEMANT GUPTA J.-The writ petition seeks quashing of order dated March 27, 1992 passed by the Assessing Authority, Faridabad, creating liability against the petitioners under the provisions of the Haryana General Sales Tax Act, 1973 (here....

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.... created under the assessment order and not on the date of transaction of purchase and sale or filing of return. The tax paid as per return does not carry any liability to pay interest till assessment is made. Reliance has been placed on the judgment of honourable Supreme Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422 (SC); AIR 1994 SC 2393. As regards challenge to ....