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2015 (12) TMI 995 - PUNJAB & HARYANA HIGH COURT

2015 (12) TMI 995 - PUNJAB & HARYANA HIGH COURT - TMI - 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. Howeve .....

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ortunity of hearing to the petitioner and by passing a speaking order before proceeding further in the matter. - Petition disposed of. - CWP No. 23270 of 2015 - Dated:- 31-10-2015 - Ajay Kumar Mittal And Shekher Dhawan, JJ. For the Appellant : Mr Sandeep Goyal, Adv 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 19.8.2015 (Anne .....

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Act which was assessed at nil turnover vide assessment order dated 31.5.2010 (Annexure P-1). However, penalty of 1,000/- was imposed upon the dealer under Section 40 of the Act. 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. In the present case, the Department can initiate proceedings on or before 31st March, 2013 but no such procee .....

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of the land was sought to be included for imposition of VAT. A notice dated 19.8.2015 (Annexure P-2) was issued to the petitioner for revision of the assessment order dated 31.5.2010 (Annexure P-1). According to the petitioner, the show cause notice, Annexure P-2, for revision of the assessment year 2007-08 was issued after the expiry of more than seven 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 3 .....

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