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2018 (8) TMI 1879 - PUNJAB AND HARYANA HIGH COURTSuo-moto revision of assessment order - Section 40 of the Haryana GST Act, 1973 - HELD THAT:- This Court in HINDUSTAN CONSTRUCTION COMPANY LTD. VERSUS STATE OF HARYANA AND OTHERS [2005 (2) TMI 785 - PUNJAB AND HARYANA HIGH COURT], opined that after repeal of the 1973 Act with enactment of the 2003 Act with effect from 1.4.2003, no fresh proceedings could be initiated under Section 40 of the 1973 Act as only pending proceedings had been saved. Division Bench of this Court doubting the correctness of the abovesaid judgment referred the matter to be considered by a Larger Bench. In the case in hand, it is undisputed fact on record that notice for revision of the order of assessment was issued to the petitioner after the repeal of the 1973 Act and enactment of 2003 Act, on 15.5.2006, which is much after the repeal of the 1973 Act. Hence, in view of the enunciation of law, the proceedings initiated against the petitioner for revision of the order of assessment as well as the order passed are without jurisdiction and deserve to be set aside. There is no merit in the contention raised by learned counsel for the State that in the case of the petitioner provision of Section 61(2)(d) of the 2003 Act will be applicable, as the aforesaid provision does not deal with exercise of revisional power by the authorities rather only saves the benefits granted to the industrial units during the currency of the 1973 Act in terms of provisions of Section 13(B) and 25(A) thereof and the Rules framed thereunder. Any application, appeal, revision have not been referred to in the aforesaid sub-section. Petition allowed.
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