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TMI Blog2016 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner(s) that the impugned order dated 14.8.2015 passed by respondent No.3 is an appealable order. Accordingly, we do not consider it appropriate to entertain the writ petitions at this stage. - Writ petition not maintainable - the writ petitions are disposed of by relegating the petitioner(s) to the alternative remedy of appeal. - CWP No. 19416 of 2015 - - - Dated:- 14-9-2015 - MR. AJAY K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade for quashing the instructions dated 7.5.2013, 4.6.2013 and 10.2.2014 (Annexure P-2 Colly) issued by respondent No.2 in violation of the provisions of the Haryana Value Added Tax Act, 2003 (in short the Act ) and the Haryana Value Added Tax Rules, 2003 (hereinafter referred to as the Rules ) and for inclusion of value of land in taxable turnover of builders/developers selling flats/apartments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of stamp duty on total consideration. A circular dated 7.5.2013 was issued by the Excise and Taxation Commissioner, Haryana stating therein that the developers entering into agreements for sale of constructed apartments or flats prior to or during construction were chargeable to VAT. Consequently, another circular dated 4.6.2013 was issued regarding making of assessments on builders and develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2011-12 under Section 15 of the Act. Similarly, for the assessment year 2013-14, the notice was issued under Section 15 of the Act. The enquiry notice dated 4.2.2015 was received by the petitioner. Aggrieved by the notices dated 17.11.2013 and 4.2.2015, the petitioner filed CWP No. 5138 of 2015 and this Court vide order dated 20.3.2015 stayed the assessment proceedings. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, the present writ petitions. 4. We have heard learned counsel for the petitioner(s). 5. It is not disputed by learned counsel for the petitioner(s) that the impugned order dated 14.8.2015 (Annexure P-1) passed by respondent No.3 is an appealable order. Accordingly, we do not consider it appropriate to entertain the writ petitions at this stage. 6. In view of the above, the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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