2019 (12) TMI 223 - HC - VAT and Sales Tax

Permission for withdrawal of appeal - Substantial questions of law raised in the appeal - HELD THAT - Appeal dismissed as withdrawn.

Summary

Issues:
1. Assessment under the Haryana Value Added Tax Act, 2003.
2. Revisional authority raising a demand for due tax.
3. Appeal before the Haryana Tax Tribunal.
4. Substantial questions of law raised in the present appeal.

Analysis:
1. The appellant Company, engaged in construction and repair of roads and bridges, operates as a registered dealer under the Haryana Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956. The Excise and Taxation Officer framed the assessment for the year 2008-2009 as NIL demand. However, the Deputy Excise and Taxation Commissioner, as the Revisional Authority, later raised a demand of ?18,69,624 as "Due Tax" along with interest. This action was challenged by the appellant before the Haryana Tax Tribunal, which ultimately dismissed the appeal.

2. The substantial questions of law raised in the present appeal include whether the Tribunal can overlook apparent errors, the legality of not deciding on the service of the order to the appellant, the basis of revision by respondent no.4, the correctness of the Tribunal's order, and the justification of accepting the plea regarding service after the limitation period. Additionally, the issue of whether the Tribunal erred in ignoring established legal principles was also raised.

3. The Tribunal's decision to dismiss the appeal was based on the appellant's counsel seeking permission to withdraw the appeal at the time of the hearing. Consequently, the appeal was dismissed as withdrawn without further elaboration on the substantive issues raised during the proceedings.

In conclusion, while the appellant's concerns regarding the Tribunal's decisions and legal aspects were outlined through the substantial questions of law, the dismissal of the appeal due to withdrawal prevented a detailed judicial analysis of the issues raised.