2016 (5) TMI 773

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...., Advocate AJAY KUMAR MITTAL, J. 1. In this petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the notices dated 30.3.2016 (Annexure P-4 Colly) for initiating assessment proceedings for the years 2009-10 to 2015-16 and for the assessment years 2009-10 to 2011-12. 2. A few facts neces....

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....be included for imposition of VAT. The petitioner had applied for registration in the year 2014 under the Haryana Value Added Tax Act, 2003 (in short "the Act"). The Assessing Authority issued notice under Section 16 of the Act for framing assessment. The proceedings have been initiated in the name of Salcon Builders Pvt. Ltd. and not in the name of the petitioner for the assessment years 2009-10 ....

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....pectively) specifically pleading that the assessment proceedings were time barred. It was mentioned therein that even if the amendment dated 21.9.2015 (Annexure P-12) was considered, whereby the limitation period had been increased from 3 years to 6 years, then also the assessment proceedings were time barred as the said amendment was prospective in nature. The Assessing Authority proceeded on to ....

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.... to the said notices. 6. At this stage, we do not find any justifiable reason to interfere with the notices under challenge. The petitioner has filed replies dated 3.5.2016 (Annexures P-5 to P-11, respectively) to the notices, Annexure P-4 (Colly). Respondent No.2 shall decide the replies dated 3.5.2016 (Annexures P-5 to P-11, respectively), within a period of six weeks from the date of receipt....