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TMI Blog2018 (3) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... manded to the JETC(A) to decide the appeal on merits. - V. A. T. Appeal No. 12 of 2017 - - - Dated:- 9-8-2017 - Ajay Kumar Mittal and Amit Rawal, JJ. Rajiv Agnihotri for the appellant. Ms. Mamta Singal Talwar, Deputy Advocate General, Haryana, for the respondents. JUDGMENT This appeal has been filed by the dealer under Section 36 of the Haryana Value Added Tax Act, 2003 (in short the Act ) against the orders dated 3.2.2014 (Annexure A-6) and dated 21.12.2016 (Annexure A-8) passed by the Haryana Tax Tribunal (hereinafter referred to as the Tribunal ) in STA No. 417 of 2014-15, for the assessment year 1984-85, claiming the following substantial questions of law:- i) Whether in the facts and circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in limine when on merits the appellant is conducting job work of painting and power coating material supplied by the contractee and when there is no transfer of property in goods and hence question of tax does not arise which is also clear from the previous year's assessment orders? 2. A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The Assessing Authority vide order dated 26.9.1986 framed the assessment for the year 1984-85. Lateron, the Assessing Authority on the basis of some information framed reassessment vide order dated 29.1.1991 leving tax and penalty of ₹ 30,89,121/-. Due to late payment of additional demand of ₹ 30,89,121/-, the Assessing Authority vide orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the order of the JETC (Appeals) and dismissed the appeal. Hence, the present appeal. 3. We have heard learned counsel for the parties. 4. Learned counsel for the appellant submitted that all the installments have now been deposited though there was delay in depositing the same for which interest of ₹ 10,72,500/- has been paid on 8.8.2017. It was, thus, urged that in such circumstances, the orders dated 3.2.2014 (Annexure A-6) and dated 21.12.2016 (Annexure A-8) passed by the JETC (A) and the Tribunal, respectively be set aside and the JETC(A) be directed to hear the appeal on merits. 5. On the other hand, learned State counsel has not disputed that the amount stands deposited along with interest of ₹ 10,72,500/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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