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TMI Blog2015 (12) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ce nor raised the pleas as have been raised in the instant writ petition before the competent authority. - we do not find any justifiable reason to interfere with the notice under challenge. However, we clarify that the 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 petition. In case any objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uashing the notice dated 1.10.2015 (Annexure P-2). Further, a writ of prohibition has been sought directing respondent No.3 not to proceed with the revisional proceedings initiated vide notice, Annexure P-2 under Section 34 of the Haryana Value Added Tax Act, 2003 (in short the Act ). 2. A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Subsequently, vide circular dated 10.2.2014, the circular dated 7.5.2013 was varied and value of the land was sought to be included for imposition of VAT. In the present case, the Department can initiate revisional proceedings on or before 26.10.2011, but no such proceedings are initiated during the said period. A notice dated 1.10.2015 (Annexure P-2) was issued to the petitioner for revision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. It was urged that the notice having been issued without jurisdiction being beyond limitation, the proceedings pursuant thereto could not continue. 5. From the perusal of the writ petition, we find that the petitioner on receipt of the notice, Annexure P-2, had filed the writ petition in this Court challenging the same to be without jurisdiction. The petitioner had neither filed any objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng order before proceeding further in the matter. 7. The writ petition stands disposed of accordingly. 8. It is, however, made clear that in case the petitioner has any grievance after the order is passed by revisional authority, it shall be open to the petitioner to take recourse to the remedies as may be available to the petitioner in accordance with law. - - TaxTMI - TMITax - CST, VA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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