TMI Blog2023 (10) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of Section 34 of the HVAT Act. Hence, finding with regard to the extension of limitation has been rightly given by the Tribunal keeping in view that the assessee had sought a number of adjournments before the Revisional Authority. The second ground for challenge to the order passed by the Tribunal is that the assessee was not liable to lumpsum payment of tax. Even this argument is liable to be rejected as Section 9 read with Rule 49 of the HVAT Act already had a provision for payment option by a contractor/developer to pay lumpsum tax - Hence, the appellant was liable to pay lump sum tax upto 16.05.2010. Thus, no ground is made out to interfere in the findings recorded by the Tribunal while passing the impugned order. No substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopers Ltd., Karnal vs. The State of Haryana and others, CWP-5730-2014. Thereafter, appellant received various notices for revision of the assessment order, which were challenged by filing CWP-17754-2015. The said petition was disposed of by this Court vide order dated 14.09.2015 (Annexure A-5) in view of the order passed in CWP-14586-2015, wherein the petitioner along with other assesses was directed to file reply to the notices within one month. The respondent-authorities were also directed to decide the same within next one month. Meanwhile, the Revisional Authority, vide order dated 18.08.2015 (Annexure A-6), revised the assessment order and raised a demand of Rs. 1,86,80,950/- on the ground that the appellant is a lumpsum contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WP-4747-2015, filed by the assessee, was decided on 29.04.2015 and the case was taken up for hearing on 09.06.2015, which was after the expiry of the limitation period i.e. 23.05.2015. 4. Learned counsel for the appellant further argued that the Tribunal was not justified in invoking 2nd proviso to Section 34 for extending the period of limitation. The provision of extending the limitation could have been invoked by the Revisional Authority itself, which was not done in the present case. Once the Revisional Authority itself had not invokved the extended period of limitation, the Tribunal could not invoke the same on its own to bring the order of the Commissioner within limitation. Finally, he has argued that the appellant was not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.08.2015. On that date, written submissions were given to the Revisional Authority and the final revisional order was passed on the same day. Hence, in the present case, it was an exceptional circumstance, in which the Revisional Authority had taken time to decide the proceedings, as the dates were sought by the assessee itself. The delay of less than three months in passing of the revisional order has been explained satisfactorily. In this backdrop, the Tribunal has rightly held that the case fell in the exceptions of extending the period of limitation by invoking the provision of Section 34 of the HVAT Act. Hence, finding with regard to the extension of limitation has been rightly given by the Tribunal keeping in view that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and no dealer to whom goods are sold by such dealer shall be entitled to any claim of input tax in respect of the sale of the goods to him. (3) A dealer in whose case composition under sub-section (1) is made and is in force may, subject to such restrictions and conditions, as may be prescribed, opt out of such composition by making an application containing the prescribed particulars in the prescribed manner to the assessing authority, and in case the application is in order, such composition shall cease to have effect on the expiry of such period after making the application as may be prescribed. 7. Further, Rule 49, before its amendment on 12.08.2014, was as under:- ........Rule 49. Lump sum scheme in respect of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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