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2015 (12) TMI 918 - PUNJAB & HARYANA HIGH COURT

2015 (12) TMI 918 - PUNJAB & HARYANA HIGH COURT - [2016] 89 VST 346 (P&H) - Validity of SCN - Bar of limitation - Held that:- Petitioner on receipt of the notice, had filed the writ petition in this Court challenging the same to be without jurisdiction. The petitioner had neither filed any objection/reply to the said notice nor raised the pleas as have been raised in the instant writ petition before the competent authority. - we do not find any justifiable reason to interfere with the notice und .....

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ter affording an opportunity of hearing to the petitioner and by passing a speaking order before proceeding further in the matter. - Petition disposed of. - CWP No. 23417 of 2015 - Dated:- 2-11-2015 - Mr. Ajay Kumar Mittal And Mr. Ramendra Jain, JJ For the Petitioner : Mr. Sandeep Goyal, Advocate ORDER AJAY 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 .....

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Section 15(1) of the Act which was assessed at nil turnover vide assessment order dated 27.10.2008 (Annexure P-1). In view of Section 17 of the Act, re-assessment can be made within five years from the expiry of financial year or before expiry of 2 years following the date when the assessment becomes final whichever is later. A circular dated 7.5.2013 was issued by the Excise and Taxation Commissioner, Haryana, to the effect that the developers entering into agreements for sale of constructed ap .....

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od. A notice dated 1.10.2015 (Annexure P-2) was issued to the petitioner for revision of the assessment order dated 27.10.2008 (Annexure P-1). According to the petitioner, the show cause notice, Annexure P-2, for revision of the assessment year 2006-07 was issued after the expiry of more than eight years. The revisional authority has no power to make any revision in terms of notification dated 31.3.2003 (Annexure P-3) issued under Section 34(2) of the Act. The earlier notifications dated 31.3.20 .....

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