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Essel Housing Projects Pvt Ltd Versus State of Haryana And Another

2016 (1) TMI 282 - PUNJAB & HARYANA HIGH COURT

Works contractor service - Benefit of composition scheme - Validity of SCN - Issued beyond jurisdiction - Held that:- 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. - Proper course of action for the noticee is to file detailed and comprehensive objection/reply and to raise all the pleas as have been raised in the writ petitions. In case any objection/reply is filed by th .....

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For the Appellant : Mr. M.P. Devnath, Adv. with Mr. Amar Pratap Singh, Adv., Mr. Amrinder Singh, Adv. and Mr. Abhishek Sharma, Adv For the Respondent : Ms. Mamta Singla Talwar, DAG, Haryana JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of a bunch of 6 petitions bearing CWP Nos. 16215, 16229, 16248, 16252, 16323 and 18001 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. 18001 of .....

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business of development of real estate projects. After completion of necessary formalities, the petitioner commercially launches its properties for sale/ booking and invites applications for allotment from interested parties who make the application for allotment along with the booking amount. It purchases/acquires land for development, gets approval for the projects, its layout drawings etc. from the concerned authorities and then starts developing the project and also marketing the project. T .....

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tion 15(3) of the Act. 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. Further, it was provided therein that where a builder has opted to pay VAT under the composition/lumpsum tax scheme, the total consideration on which the builder is liable to tax would not include the amount received from the custom .....

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