2018 (11) TMI 895

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs. Mamta Singla Talwar, Deputy Advocate General, Haryana ORDER RAJESH BINDAL J . The assessee has filed the present appeal against the order dated 18.5.2017 (Annexure A-6) passed in STR No.04 of 2016-17 in STA No.854-855 of 2010-11, whereby the review application filed by the appellant was dismissed as time-barred. Following substantial questions of law are sought to be raised :- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder the Haryana Value Added Tax Act, 2003? iv) Whether the appellant is required to file two review petitions when one single order is passed by the Tribunal for the Haryana Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, there being only one legal issue under both the Act on the sale of exempted goods which were held by the lower authorities as taxable goods. If two appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....barred. The appellant has even placed on record a certificate issued by the counsel for the appellant before the Tribunal stating that copy of the order was not received by them. On merits, the issue raised by the appellant is squarely covered by a Division Bench judgment passed by this Court in VATAP No.134 of 2013, case titled 'M/s A.R. Plastic Pvt. Ltd. Gurgaon Road, Jhajjar vs. State of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t date, the review application filed by the appellant was rightly dismissed by the Tribunal as time barred. After hearing learned counsel for the parties, we are of the view that the Tribunal should have granted effective opportunity of hearing to the parties while considering the fact as to whether the copy of order passed by the Tribunal was actually delivered to the addressee or the counsel ....