2016 (1) TMI 422

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....y Kumar Mittal, J. 1. This order shall dispose of two petitions bearing CWP Nos. 20779 and 20791 of 2015 as according to learned counsel for the petitioner(s), the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 20779 of 2015. 2. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of....

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..... Since the assessment was framed on 4.10.2010, the revisional order was to be passed latest by 3.10.2013 (i.e. within a period of three years from the supply of copy of order). Respondent No.2 issued a circular dated 7.5.2013 to the effect that the developers entering into agreements for sale of constructed apartments or flats prior to or during construction are chargeable to the VAT. Thereafter ....

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...., Annexure P-3 (Colly), the petitioner(s) filed written submissions dated 17.9.2015 (Annexur P-10). Hence, the present writ petitions. 4. We have heard learned counsel for the parties. 5. The writ-petitioners have challenged the notices, Annexure P-3 (Colly), issued by the Deputy Excise and Taxation Commissionercum- revisional authority, Gurgaon (West), on the ground that the same was beyond lim....