Printtech v. State of Haryana

CST & VAT : Haryana VAT : In terms of provisions of section 15(4), date of communication of assessment order could not be taken as date of making of order
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[2015] 59 taxmann.com 421 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Printtech
v.
State of Haryana*
AJAY KUMAR MITTAL AND JASPAL SINGH, JJ.
VATAP NO. 88 OF 2014 (O & M)†
JULY  25, 2014
Section 15 of the Haryana Value Added Tax Act, 2003 - Returns, assessment and tax administration - Registered dealer - Assessment of - Assessment year 2003-04 - Assessing Authority made assessment of assessee to best of his judgment and passed assessment order under section 15(4) on 29-3-2013 - He issued said order on 2-7-2013 and it was served on assessee on 13-7-2013 - Assessee submitted that date of issue of assessment order would constitute passing of assessment order and same being after 31-3-2013 was beyond limitation - Hence, assessment order was barred by limitation - Whether what is of essence under section 15(4) is to assess to best of Assessing Authority's judgment amount of tax due from assessee and it nowhere requires that assessment order must be served on assessee before expiry of period of limitation prescribed for framing assessment - Held, yes - Whether, therefore, date of communication of assessment order could not be taken as date of making of order - Held, yes - Whether in view of position of law assessment had been made within time prescribed under Act and it was not barred by limitation - Held, yes [Paras 7 and 17] [In favour of revenue]
Circulars, Notifications and Instructions : Instruction dated 13-12-2004 and Instruction dated 14-3-2006
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