2019 (9) TMI 1208

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....A, JJ. For The Appellant : Mr. Rishab Singla, Advocate ORDER JASWANT SINGH, J. 1. The appellant, a Private Limited Company, has filed the present appeal under Section 36 of the Haryana Value Added Tax Act, 2003 (for short HVAT Act) against the order dated 03.10.2018 (Annexure A-5) passed by the Haryana Tax Tribunal, Chandigarh (for short the Tribunal) raising the following questions of....

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.... is a registered dealer under the HVAT Act and is engaged in the business of manufacturing of Rice Bran and Sunflower Oil and de-oiled cakes. The Assessing Authority, Kaithal, vide order dated 19.09.2012 (Annexure A-1) framed the assessment under Section 15(3) of HVAT Act for the Assessment Year 2010-11. The Revisional Authority issued a Notice dated 01.07.2015 under Section 34 of HVAT Act read wi....

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....appellant contended that ITC on opening stock as taken into consideration by the Assessing Authority should not have been taken into consideration by the Revisional Authority and lesser amount of ITC should have been reversed. We have carefully considered the matter. ITC on opening stock taken into consideration by the Assessing Authority cannot be challenged in the present appeal nor it could be ....