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TMI Blog2015 (12) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the notice dated 1.10.2015 (Annexure P-2). Further, a writ of prohibition has been sought directing respondent No.3 not to proceed with the revisional proceedings initiated vide notice, Annexure P-2 under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts or flats prior to or during construction are chargeable to VAT. Consequently, another circular dated 4.6.2013 was issued regarding making of assessments on builders and developers. Subsequently, vide circular dated 10.2.2014, the circular dated 7.5.2013 was varied and value of the land was sought to be included for imposition of VAT. In the present case, the Department can initiate revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice, Annexure P-2, issued by the Deputy Excise and Taxation Commissioner-cum-revisional authority, Gurgaon (East), Gurgaon on the ground that the same was beyond limitation. It was urged that the notice having been issued without jurisdiction being beyond limitation, the proceedings pursuant thereto could not continue. 5. From the perusal of the writ petition, we find that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of six weeks from the date of receipt of the objection/reply in accordance with law after affording an opportunity of hearing to the petitioner and by passing a speaking order before proceeding further in the matter. 7. The writ petition stands disposed of accordingly. 8. It is, however, made clear that in case the petitioner has any grievance after the order is passed by revisional auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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