2019 (5) TMI 1426

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....18 (O&M) - -<br>CST, VAT & Sales Tax<br>MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appllant : Ms. Mamta Singla Talwar, DAG, Haryana ORDER AJAY KUMAR MITTAL , J (ORAL) CM-21080-CII-2018 This is an application under Section 151 of the Code of Civil Procedure for condonation of 11 days&#39; delay in re-filing the appeal. After hearing learned State counsel and perusing the....

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....nd in the circumstances of the case, the learned Tribunal has erred in ignoring the limitation of five years available under Section 28 of the HGST Act, 1973 for the purpose of proceeding with the assessment? ii) Whether the learned Tribunal has erred in adopting a contradictory stand vis-a-vis its earlier position in HM Mehra & Co. Sonepat vs. State of Haryana case as well as by this Hon'ble C....

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....ng the appeals ranging from 62 days to 245 days for which no satisfactory explanation has been given by the learned State counsel. 4. It was fairly admitted by learned counsel for the State that the issue involved herein stands concluded by the decision of this Court in VATAP No.130-2017 titled as "Excise and Taxation Commissioner, Haryana vs. M/s. Frigoglass India Pvt. Ltd. and anr" decided on ....

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.... HVAT Act. The period of revision of five years provided under HGST Act for revision shall stand extended to eight years in certain eventualities. Further, HVAT Act would not affect the concluded actions or the assessments etc. In other words, in so far as assessment finalized for assessment years prior to coming into force of HVAT Act, the limitation under the HGST Act would be applicable. Howeve....