TaxTMI 
TaxTMI 
2023 (3) TMI 1026
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....cted from VATAP No.105 of 2018. The instant appeals, under Section 36 of the Haryana Value Added Tax Act, 2003 for the assessment year 2002-2003, is against the order dated 09.10.2017 (Annexure A-4) passed by the Haryana Tax Tribunal, Chandigarh, rejecting the appeal of the appellant against the order dated 26.05.2008 (Annexure A-2) passed by the Commissioner (I)-cum- Revising Authority, Sirsa (H.Q. at Hisar). Brief facts of the case are that the appellant was registered under the Haryana General Sales Tax Act with the Department of Sales Tax and also under the Haryana Value Added Tax Act, 2003, as well as under the Central Sales Tax Act, 1956. Assessment under Section 28 of the Haryana General Sales Tax Act, 1973 for the assessment y....
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....thing contained in sub-section (1),- (a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred." Learned counsel for the appellant has referred to the judgment passed by this Court in Excise and Taxation Commissioner, Haryana vs. M/s Frigoglass India Private Limited and another, VATAP No.130 of 2017 ....
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....ix in the present case, the assessment proceedings in question were initiated under the HGST Act and therefore, after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period prescribed under Section 15 thereof became applicable to the said assessment proceedings. As per Section 15(3) of the HVAT Act, the limitation period for finalizing the judgment assessment is three years from the close of the year to which the assessment relates whereas Section 15(4) of the HVAT Act provides three years for best judgment assessments from the close of the year to which the assessment relates. The HVAT Act came into force on 1.4.2003 and thus, the limitation period of three years was to be computed from that date for all as....
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.... The HVAT Act came into force on 1.4.2003 and therefore the said limitation period of the years is to be computed from that date for all assessment years prior to 1.4.2003 as in the instant cases. Consequently the limitation period for the assessment in the instant cases ended on 31.3.2006. However, the impugned assessment orders in all the cases were passed by the assessing authority on 26.3.2009 i.e. long after the expiry of limitation. This issue is fully covered in favour of the assessee by the case of Pawan Kumar Vijay Kumar (supra). When the impugned orders of the assessing authority are hit by limitation, impugned order of the first appellate authority automatically goes. 7. The impugned assessment orders are not saved from ....
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....d that Section 61(2) of the HVAT Act does not give any retrospective effect to the provisions of the Act either expressly or by necessary implication. Sub section (2) of Section 61 of the HVAT Act contemplates transfer of pending proceedings pertaining to applications, appeals, revisions or other proceedings to the authorities constituted under the HVAT Act and to be disposed of by the authorities so constituted. It was further recorded that since expressly or by necessary intendment, no retrospective effect is sought to be given, the effect of repeal of the HGST Act is required to be examined with reference to Section 4 of the Punjab General Clauses Act, 1898 which contemplates that in the absence of any contrary intention expressly or imp....
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....by the Haryana Tax Tribunal, Chandigarh in M/s Indian Oil Corporation Ltd. vs. State of Haryana, STA 245/2008-09 (decided on 03.08.2017) and by applying the ratio of the same, the appeal was allowed keeping in view that after coming into force the Haryana VAT Act, the limitation period for making assessment for the year 2002-2003 had to be completed within three years from the date of assessment order and if, the assessment order was passed beyond the period of three years, it was illegal and void. In the present case, the assessment order for the year 2002-2003 has been passed on 19.03.2007 (Annexure A-1). As per the above said judgments, period of three years would expire in the year 2006. However, this order in itself was beyond the p....