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RITU BAHRI, MANISHA BATRA
M. C. S. Electronics – Appellant
Versus
State of Haryana – Respondent
| Table of Content |
|---|
| 1. factual background of the case. (Para 1 , 2 , 3) |
| 2. arguments regarding jurisdiction and application of the hvat act. (Para 4) |
| 3. ratio decidendi regarding applicability of time limits and jurisdiction. (Para 5 , 6 , 8) |
| 4. court's analysis of limitation and jurisdiction issues. (Para 7) |
| 5. final decision to allow appeals and set aside orders. (Para 9) |
JUDGMENT
Ritu Bahri, J. (Oral)
This judgment shall dispose of VATAP Nos.105 of 2018 and 210 of 2018 together as common questions of law and facts are involved in both the appeals. For reference, facts are being extracted from VATAP No.105 of 2018.
2. The instant appeals, under Section 36 of the Haryana Value Added Tax Act, 2003 for the assessment year 2002-2003, is against the order dated 09.10.2017 (Annexure A-4) passed by the Haryana Tax Tribunal, Chandigarh, rejecting the appeal of the appellant against the order dated 26.05.2008 (Annexure A-2) passed by the Commissioner (I)-cum-Revising Authority, Sirsa (H.Q. at Hisar).
3. Brief facts of the case are that the appellant was registered under the HARYANA GENERAL SALES TAX ACT with the Department of Sales Tax and also under the Haryana Value Added Tax Act, 2003, as well a
Retrospective amendments to tax legislation must not infringe upon accrued rights or create unfair disadvantages for assessees, ensuring reasonable time limits for assessments.
The court established that amendments to the KVAT Act's limitation provisions are prospective and do not apply retroactively to past assessments.
Limitation would arise under Section 29(6) of the Act, only in the event and at the stage of the application filed under Section 32 being allowed.
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