2016 (3) TMI 1288

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....ant facts are being extracted from GSTR No. 9 of 2011. 2. In GSTR No. 9 of 2011, the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal") vide order dated 8.8.2011 has referred for opinion of this Court following questions of law under Section 42 of the Haryana General Sales Tax Act, 1973 (in short  "the Act") and under Section 9(2) of the Central Sales Tax Act, 1956 (for brevity "the Central Act") read with Section 42 of the Act arising out of its order dated 23.8.2010 passed in STA Nos. 315-324 of 2008-09 relating to the assessment years 1998-99 to 2002-03:- i. Whether on the facts and in the circumstances of the case the assessment orders for the years 1998-99 to 2002-03 passed on 29.6.2008 are barred b....

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.... The proceedings were initiated on 12.6.2001 by issuing a statutory notice for 1.8.2001. Similar orders were passed for the years 1999-2000, 2000-01, 2001-02 and 2002-03. Feeling aggrieved by the assessment orders, the petitioner filed appeals before the Joint Excise and Taxation Commissioner (Appeals) [for brevity "DETC(A)"] who vide order dated 16.6.2008 remanded the case back for re-hearing the petitioner. Still dissatisfied by the order dated 16.6.2008, the petitioner filed appeals before the Tribunal for setting aside the assessment orders. The Tribunal vide order 23.8.2010 rejected the plea of the petitioner based upon Rule 28A(1)(ii) of the 1975 Rules relying upon its judgment in the case of M/s Rajni Agro Oil Mills v. State of Harya....

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....the order in Khazan Chand Nathi Ram's case (supra) whereas the case of the petitioner is totally different. It was urged that in these circumstances, the order of the Tribunal was unsustainable. Learned counsel has relied upon the judgments in Ballarpur Industries Limited v. State of Punjab and others (2010) 35 PHT 5 (P&H); The State of Punjab and others v. M/s The Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala, VATAP No. 110 of 2013 decided on 26.2.2014 and the judgment of the Tribunal taking divergent view in Pawan Kumar Vijay Kumar, New Mandi, Narnaul v. State of Haryana (2013) 45 PHT 566 (HTT)(FB) in support of his contentions. A prayer was made that the matter requires to be remitted to the Tribunal to decide afr....