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2019 (5) TMI 1426 - HC - VAT and Sales TaxTime Limitation for the purpose of proceeding with the assessment - Section 28 of the HGST Act, 1973 - delay in filing appeal - condonation of delay - HELD THAT:- There is a delay in filing the appeals ranging from 62 days to 245 days for which no satisfactory explanation has been given by the learned State counsel. The issue involved herein stands concluded by the decision of this Court in VATAP No.130-2017 titled as Excise and Taxation Commissioner, Haryana vs. M/s. Frigoglass India Pvt. Ltd. and anr [ 2019 (5) TMI 1178 - PUNJAB AND HARYANA HIGH COURT ], wherein it has been held that any assessment in respect of assessment year prior to 2002-03 shall be beyond limitation after 31.03.2006. The appeals are dismissed both on merits as well as on the ground of delay.
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