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2019 (9) TMI 1094 - HC - VAT and Sales TaxMaintainability of appeal - vires of Section 33 of HVAT Act 2003 - declaration of 'C' Forms - non fulfilling of statutory requirement under Section 33 (5) of HVAT Act 2003 - HELD THAT - At the time of arguments, realising that vires cannot be challenged in appeal, learned counsel for appellant prays for permission to withdraw present appeal to enable his client to file writ petition. Appeal dismissed as withdrawn.
Issues:
Challenging additional demand raised by Assessing Authority for non-furnishing of documents under HVAT Act 2003 and CST Act. Dismissal of appeal by Ist Appellate Authority due to non-fulfillment of statutory requirements under Section 33 (5) of HVAT Act 2003. Dismissing appeal by Haryana Tax Tribunal. Challenging the vires of Section 33 of HVAT Act 2003 under Section 36 of the same Act. The judgment involves a case where an Appellant, a Private Limited Company engaged in trading food grains and sugar, registered under HVAT Act 2003 and CST Act, faced an additional demand of ?59,54,00,000 for not furnishing documents like trading accounts, balance sheet, and 'C' Forms for the year 2013-14. The Assessing Authority's ex parte order was challenged before the Ist Appellate Authority, which dismissed the appeal on 9.3.2018 due to the Appellant's failure to fulfill the statutory requirement under Section 33 (5) of HVAT Act 2003, which mandated furnishing a security bond as a condition for entertaining the appeal. Subsequently, the appeal was taken to the Haryana Tax Tribunal, Chandigarh, which also dismissed the appeal on 8.10.2018. The Appellant filed the present appeal under Section 36 of HVAT Act 2003, primarily challenging the validity of Section 33 of the same Act. During arguments, the Appellant's counsel acknowledged that challenging the vires of a section cannot be done in an appeal. Consequently, the counsel requested permission to withdraw the appeal to allow the Appellant to file a writ petition. The Court, considering the counsel's request, dismissed the appeal as withdrawn, granting the Appellant the liberty to file a writ petition as requested. In conclusion, the judgment dealt with issues related to challenging additional demands by the Assessing Authority, dismissal of appeal by the Ist Appellate Authority and Haryana Tax Tribunal, and the attempt to challenge the validity of Section 33 of HVAT Act 2003 under Section 36. The Court's decision allowed the Appellant to withdraw the appeal with the liberty to file a writ petition for addressing the concerns regarding the vires of the statutory provision in question.
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