2023 (3) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is enaged in the manufacturing and trading of electronic goods etc., and is registered under the erstwhile Haryana General Sales Tax Act, 1973 and thereafter with the advent of Haryana Value Added Tax Act, 2003 under the Haryana Value Added Tax Act, 2003 as also under the Central Sales Tax Act, 1956. In the year 2004, the factory business was closed and the registration certificate of Rewari was surrendered on 03.02.2009. Assessment for the assessment year 2001- 02 was framed by the Assessing Authority vide order dated 30.03.2006 (Annexure A-1) creating additional demands of Rs.79,66,788/- under the Haryana General Sales Tax Act, 1973 and Rs.5,21,227/- under the Central Sales Tax Act, 1956. The appellant filed an appeal against the orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A-9). The Haryana Tribunal accepted the contention of the appellant and restored the review application vide order dated 07.06.2012 (Annexure A-10). However, the said review petition was again dismissed on 19.10.2012 (Annexure A-11). Hence, the present appeal has now been filed. Learned counsel for the appellant has referred to decisions given by the Haryana Tax Tribunal in H.M.Mehra and Co., Kundli, Sonept vs. State of Haryana, decided on 08.04.2010 (2010) 36 PHT 472 (HTT) and in M/s. Alcatel India Limited, Gurgaon vs. State of Haryana, decided on 12.11.2011 (2012) 42 PHT 52 (HTT) on the proposition that under Section 33 of the Haryana Vat Act, the tax disputes relating to the period before amendment in Section 33 of the HVAT Act vide ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....34. In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the provisions of the aforesaid Act either expressly or by necessary implication. Sub-section (2) of Section 61 of the HVAT Act, 2003, contemplates transfer of pending proceedings pertaining to application, appeal, revision or other proceedings to the authorities constituted under the HVAT Act, 2003 and to be disposed of by the authorities so constituted. Such authorities constituted under the HVAT Act has been given deemed fiction to be in existence for the purpose of such application, appeal, revision or such other proceedings so as to be i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is commences. Such right is actually exercised when the adverse judgment is pronounced. Such right is to be governed by the law prevailing on the date of the institution of the suit or proceeding and not by the law that prevails on the date of its decision or at the date of the filing of the appeal. 36 In civil proceedings, lis commences on the presentation of the plaint or in cases claiming compensation under the Motor Vehicles Act on filing claim application. The question is when lis can be said to commence under the taxation laws. Section 25 of the HGST Act enjoins a duty upon an assessee to file quarterly return and deposit tax thereon. If such returns are accepted, there is no lis. Consequently, there would be no occasion for ....