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TMI Blog2019 (5) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... India Pvt. Ltd. and anr [ 2019 (5) TMI 1178 - PUNJAB AND HARYANA HIGH COURT ], wherein it has been held that any assessment in respect of assessment year prior to 2002-03 shall be beyond limitation after 31.03.2006. The appeals are dismissed both on merits as well as on the ground of delay. - VAP-240-2018 (O&M), VAP-308-2018 (O&M) And VATAP-3349-2018 (O&M) - - - Dated:- 14-5-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appllant : Ms. Mamta Singla Talwar, DAG, Haryana ORDER AJAY KUMAR MITTAL , J (ORAL) CM-21080-CII-2018 This is an application under Section 151 of the Code of Civil Procedure for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed above) where limitation of five years as available under Section 40 of the erstwhile HGST Act 1973 for revision was held to be applicable to cases under the repealed Act? iii) Whether the learned Tribunal has erred in adopting two different lines of application of laws of limitation for the assessment under section 28 and revision under Section 40 of the HGST Act, 1973? iv) Whether in the facts and circumstances of the case, the learned Tribunal was justified in ignoring the law laid down by this Hon ble Court in Khazan Chand Nathi Ram case, reported as 136 STC 261 (P H) wherein it has been laid down that the cases under the old law would continue to be governed by the old law? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. In other words, in so far as assessment finalized for assessment years prior to coming into force of HVAT Act, the limitation under the HGST Act would be applicable. However, law of limitation being procedural law, amended or new provision of law under HVAT Act relating to limitation shall apply to the pending proceedings initiated under the HGST Act in respect of cases upto assessment year 2002-03 as well. 18. Adverting to the factual matrix in the present case, the assessment proceedings in question were initiated under the HGST Act and therefore, after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period prescribed under Section 15 thereof became applicable to the said assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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