2023 (3) TMI 227

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.... 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 order dated 30.03.2006 (Annexure A-1) alongwith appl....

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....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 Act No. 10 of 2009 dated 20.03.2009 shall be applicabl....

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....ng 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 in force on the date such application, appeal, revision or other pro....