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TMI Blog2015 (12) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... leas 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 objection/reply is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure 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 petitioner had filed its return of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstructed apartments or flats prior to or during construction are chargeable to VAT. Consequently, another circular dated 4.6.2013 was issued regarding making of assessments on builders and developers. 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. A notice dated 19.8.2015 (Annexure P-2) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the same was beyond limitation. 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner and by passing a speaking 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 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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