9911796707
TMI Blog2016 (3) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability or otherwise of the various amendments brought in HVAT effective from 1.4.2003 and its effect on the facts of the present case. The references are remanded to the Tribunal to re-adjudicate the issues afresh by providing opportunity of hearing to the parties - GSTR No. 9 of 2011 - - - Dated:- 30-3-2016 - Mr. Ajay Kumar Mittal and Mrs. Raj Rahul Garg, JJ. Rishab Singla for the petitioner Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana with Saurabh Mago, Additional Advocate General, Haryana, for the respondent ORDER This order shall dispose of GSTR Nos. 9 to 18 of 2011 as according to the learned counsel for the parties, all the references are interconnected and common questions of law and fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment would govern the assessment proceedings in respect of the cases pending under the HGST Act as well or the provisions of section 28(4) of the HGST Act would continue to apply in such cases? 3. A few facts necessary for adjudication of the references as narrated therein may be noticed. The petitioner is a dealer registered under the Act as well as the Central Act. It had been granted exemption under Rule 28A of the Haryana General Sales Tax Rules, 1975 (in short 1975 Rules ) read with Section 13B of the Act for a period of nine years from 11.12.1995 to 10.12.2004 with an overall exemption limit of ₹ 1,07,09,738/-. The Assessing Authority vide order dated 29.2.2008 framed the assessment for the year 1998-99 raising a demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d no bearing on the appeals. Hence, the present references. 4. We have heard learned counsel for the parties. 5. Learned counsel for the petitioner submitted that after the introduction of the HVAT Act, the assessments were required to be completed by 31.3.2006. Section 61(1) of the HVAT Act was substituted by Act No.3 of 2010 on 2.4.2010 w.e.f. 1.4.2003 whereas the appeals were decided by the Tribunal on 23.8.2010. It was further submitted that for the assessment years 2000-01 and 2002-03, the assessment was barred by limitation as per proviso to Section 15(3) read with Section 61 (2) of the HVAT Act according to which the assessment had to be framed within three years from the close of the year to which the assessment related. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ospectively w.e.f. 1.4.2003. A perusal of the order of the Tribunal shows that no cogent reasons have been recorded by it relating to the applicability or otherwise of the various amendments brought in HVAT effective from 1.4.2003 and its effect on the facts of the present case. Moreover, the Tribunal while dealing with the identical issue in Pawan Kumar Vijay Kumar, New Mandi, Narnaul's case (supra) subsequently has expressed divergent opinion by holding that the assessment framed in respect of the assessment year prior to 1.4.2003 had to be completed by 31.3.2006 after coming into force of the HVAT Act. Accordingly, it is considered appropriate that in order to effectively adjudicate the references that the matters are sent back to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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