2023 (10) TMI 670

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....dated 18.08.2015 (Annexure A-6), has been dismissed. 2. The appellant is a builder engaged in the business of construction of flats for prospective buyers, which are sold after completion. For the assessment year 2008-2009, the appellant-assessee filed all its returns in compliance with the provisions of Haryana VAT Act. The appellant had opted for lumpsum contract under Section 9 of the Haryana Vat Act. Assessment for the year 2008-2009 was framed vide order dated 17.02.2011 (Annexure A-1). The Joint Excise and Taxation Commissioner-cum- Revisional Authority, Gurgaon, vide notice dated 16.04.2014 (Annexure A-2), initiated the revisional proceedings. The said notice was challenged before this Court by filing CWP-4747-2015. Vide order dat....

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....05.2010, as it had opted for lumpsum payment and the judgment passed by this Court in Dhingra Jardine Infrastructure Pvt. Ltd. vs. The State of Haryana and others, CWP-20788-2015 (decided on 30.01.2017) was not applicable in the present case. 3. Learned counsel for the appellant has argued that in the present case, for the assessment year 2008-2009, the assessment was framed vide order dated 17.02.2011 and the same was received by the appellant on 11.04.2012. As per Section 34 of the HVAT Act, the assessment order can be revised within a period of three years from the date of receipt of the order. Hence, limitation, in this case, would expire on 10.04.2015. He further argued that even after exclusion of 43 days taken before this Court, t....

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....counsel for the appellant that the order passed by the Revisional Authority was beyond the period of limitation, is liable to be rejected. The Tribunal, after carefully considering the matter, observed that the revisional proceedings were adjourned from time to time on the requests of learned counsel for the assessee, after passing of the order dated 29.04.2015 when the writ petition filed by the assessee was disposed of. The revisional order was passed on 18.08.2015 and limitation to pass the same was till 23.05.2015. In between this period, as observed by the Tribunal, the assessee had itself taken a number dates. The case was adjourned to 31.03.2015, 09.06.2015, 29.07.2015, 03.08.2015 and 05.08.2015 by the Revisional Authority on the ....

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.... public interest and subject to such conditions as it may deem fit, accept from any class of dealers, in lieu of tax payable under this Act, for any period, by way of composition, a lump sum linked with production capacity or some other suitable measure of extent of business, or calculated at a flat rate of gross receipts of business or gross turnover of purchase or of sale or similar other measure, with or without any deduction therefrom to be determined by the State Government, and such lump sum shall be paid at such intervals and in such manner, as may be prescribed, and the State Government may, for the purpose of this Act in respect of such class of dealers, prescribe simplified system of registration, maintenance of accounts and filin....