TMI Blog2016 (1) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction. In some of the cases, the petitioner(s) had neither filed any objection/reply to the said notice nor raised the pleas as have been raised in the instant writ petitions before the competent authority. - there is no justifiable reason to interfere with the notice under challenge. However, we clarify that the proper course of action for the noticee is to file detailed and comprehensiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder shall dispose of a bunch of 23 petitions bearing CWP Nos. 14586, 14842, 15494, 15654, 15655, 15656, 15798, 16955, 16961, 17752, 17753, 17754, 17755, 17758, 17766, 17879, 17880, 17881, 17885, 17899, 18002, 18119 and 19417 of 2015 as according to learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 14586 of 2015. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1). In view of Rule 27 of the Haryana Value Added Tax Rules, 2003, the filing of return and acknowledgment thereof is deemed as assessment order and, therefore, the assessment order dated 15.6.2009 would be deemed to have been passed on the date of filing of the return i.e. on 30.11.2008. Since the deemed assessment has been made on 30.11.2008, the revisional order was required to be passed lates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the notice having been issued without jurisdiction being beyond limitation, the proceedings pursuant thereto could not continue. 6. From the perusal of the writ petition(s), we find that the petitioner(s) on receipt of the notice, Annexure P-2, (Annexures P-3 and P-4 in some of the cases) had filed the writ petitions in this Court challenging the same to be without jurisdiction. In some of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of hearing to the petitioner(s) and by passing a speaking order before proceeding further in the matter. 8. The writ petitions stand disposed of accordingly. 9. It is, however, made clear that in case the petitioner(s) has any grievance after the order is passed by revisional authority, it shall be open to the petitioner(s) to take recourse to the remedies as may be available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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