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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 ..... te ORDER AJAY KUMAR MITTAL, J. 1. 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 30.5.2016 (Annexure A-1) passed by respondent No.3, dated 15.9.2017 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 30.5.2016 (Annexure A-1) levied tax and penalty under Section 16 of the Act holding that the assessee did not get itself registered although it had become liable to get itself registered due to exceeding the taxable turnover limit of Rs. 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 respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the assessee, if there had been malafide intention, it would not have retained the bill book and purchase invoices. 4. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 5. 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 limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined the amount of deemed sales or GTO on the basis of purchase invoices by adding 10% profit element to the total amount of purchases made by the assessee, thus, the balance stock found at the time of inspection automatically 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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