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Ajay Enterprises (P) Ltd., Gurgaon Versus The State of Haryana and others

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

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 under challenge. However, we clarify that the proper course of action for the n .....

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peaking 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 the notice dated 1.10.2015 (Annexure P-2). Further, a writ of prohibition ha .....

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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 apartments or flats prior to or during construction are chargeable to VAT. Con .....

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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 31.3.2013 have later on been re-notified on 15.5.2003 (Annexures P-4 to P-7/A Colly .....

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