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TMI Blog2019 (3) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... st the assessee would be rendered illegal in the absence of serving VAT N-2 notice on the assessee for the assessment under Section 16 of the HVAT Act? Held that:- The case had been decided as inspection case under Section 29 of the Act after giving proper opportunity of hearing to the assessee and by issuing notice. Moreover, the limitation period for serving VAT N-2 notice under Section 16 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (Annexure A-2) passed by respondent No.2 and dated 20.11.2018 (Annexure A-3) passed by the Haryana Value Added Tax Tribunal (hereinafter referred to as the Tribunal )-respondent No.1 in STA- 186/2017-18, claiming the following substantial questions of law:- i) Whether VAT N-2 notice which is mandatory is required to be served on the assessee for assessment under Section 16 of the HVAT Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover limit of ₹ 5,00,000/- within two months of starting of the business. Feeling aggrieved by the order, Annexure A-1, the assessee filed an appeal before respondent No.2 who vide order dated 15.9.2017 (Annexure A-2) dismissed the said appeal. Still dissatisfied, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 20.11.2018 (Annexure A-3) partly allowed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case had been decided as inspection case under Section 29 of the Act after giving proper opportunity of hearing to the assessee and by issuing notice. Moreover, the limitation period for serving VAT N-2 notice under Section 16 of the Act had not yet expired and, therefore, even if the matter was remanded to the Assessing Authority for serving VAT N-2 notice on the assessee and then to pass fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically stood included in the Gross Turnover (GTO) and the tax was to be levied thereon. 6. It was not disputed by the learned counsel for the appellant that the limitation still exist during which VAT N-2 notice could be issued and served upon the assessee, thus, no benefit could be derived by the assessee from such a plea. 7. Learned counsel for the appellant has failed to pin point any ill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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