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TMI Blog2015 (10) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... een preferred by the assessee under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the orders dated June 13, 2008, March 5, 2009 and May 8, 2013, annexures A3, A5 and A7, respectively passed by the authorities below for the assessment year 2003-04, claiming following substantial questions of law:- "(i) Whether, in the facts and circumstances of the case, the Haryana Tax Tribunal was not wrong in not allowing the appeal on preliminary objection raised by the appellant that the revisional proceedings are barred by limitation? (ii) Whether, in the facts and circumstances of the case, the Haryana Tax Tribunal was not wrong in not appreciating the provision of section 15(1) of the Haryana Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant on July 1, 2008. Aggrieved by the order, the appellant filed an appeal before the Tribunal. The appellant raised preliminary objection regarding limitation and jurisdiction of the revisional authority to pass order beyond the provisions of law on the subject. The Tribunal vide order dated March 17, 2009, annexure A5, rejected the preliminary objection. The appellant filed review petition before the Tribunal which was also rejected vide order dated May 8, 2013, annexure A7. Hence the instant appeals by the assessees. 4. We have heard learned counsel for the parties and perused the record. 5. The issue that arises for consideration is whether the revisional authority had initiated action under section 34 of the HVAT Act wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs if it contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed by the dealer. (2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2) of section 14, the assessing authority shall, in respect of each selected case, serve on the dealer concerned the prescribed notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may rely in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result of retrospective change in law or on the basis of a decision of the Tribunal in a similar case or on the basis of law declared by the High Court or the Supreme Court. (2) . . . R. 27. Selection of cases for scrutiny and deemed assessment:- (1) The following categories of cases may be taken up for scrutiny:- (i) gross turnover exceeding five hundred lakh rupees in a year; (ii) claim of input tax exceeding ten lakh rupees in a year; (iii) claim of refund exceeding three lakh rupees in a year; (iv) claim of sales made in the course of inter-State trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into the territory of India exceeding twenty five lakh rupees in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessing authority shall, after the required documents have been furnished to him and/or arithmetical mistake, if any, has been corrected and tax due, if any, as a result thereof has been paid, pass an order recording his satisfaction about the completeness of the relevant returns in material particulars and supply a copy of such order to the dealer concerned. (4) . . ." 9. Under sub-section (1) of section 15 of the HVAT Act, the returns filed by the dealer are duly acknowledged in the prescribed manner and subject to provisions of sub-section (2) shall be deemed to have been assessed for that year. Sub-section (2) of section 15 provides that the cases may be selected for scrutiny as per rules framed by the State Government and a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which may be taken up for scrutiny. The criteria for selection of cases for scrutiny can be changed by the Commissioner with the approval of the State Government and the same shall be published by uploading on the website in terms of sub-rule (2) of rule 27. Under sub-rule (3) of rule 27, where the case has not been selected for scrutiny under sub-rule (1), it shall be deemed to have been assessed to tax under sub-section (1) of section 15 of the HVAT Act and the copy of acknowledgment of the annual return, shall be deemed to be the copy of the assessment order. However, so far as returns covered by proviso to section 15(1) are concerned, the Assessing Officer shall pass an order recording his satisfaction about the completeness of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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