M/S Dlf Projects Limited vs. State Of Haryana And Others
Held
The High Court held that the writ petition against a show cause notice was premature as the petitioner had not yet responded to it. The Court found no lack of jurisdiction or violation of natural justice in the issuance of the notice and that it was issued within the time limit.
Facts
The petitioner challenged a show cause notice for revision of a remand assessment order and the vires of a section of the HGST Act. The show cause notice was issued under the HVAT Act for alleged illegalities in a remand assessment order passed for the assessment year 2011-12.
Key Issues
Whether a writ petition is maintainable against a show cause notice before the statutory remedy is exhausted, and whether the show cause notice was issued without jurisdiction or in violation of principles of natural justice.
Sections Cited
Section 34, Section 29 (2) (e), Section 174 (2) (3)
AI-generated summary — verify with the full judgment below
Neutral Citation No.2023:PHHC:093421-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 230 Civil Writ Petition No.2889 of 2022 (O&M) Date of Decision: 20.7.2023
M/s DLF Projects Limited ... Petitioner
Versus State of Haryana and others ... Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Argued by: Mr. Akshay Bhan, Senior Advocate with Mr. Ankit Awal, Advocate and Mr. Shantanu Bansal, Advocate, for the petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. *** MANISHA BATRA, J.
By filing this writ petition, the assessee has knocked at the doors of this Court for assailing a show cause notice dated 30.12.2021 issued by respondent No.2 under Section 34 of Haryana Value Added Tax Act, 2003 (“HVAT Act”) whereby it has been asked to show cause against the proposed revision of remand assessment order dated 02.08.2017 and has also challenged the vires of Section 174 (2) (3) of Haryana Goods and Services Tax Act, 2017 (for short “HGST Act”).
The facts as pleaded in brief are that the petitioner-Company had been assessed for the assessment year (A.Y.) 2011-12 by order dated 25.03.2015 passed by Excise and Taxation O
The judgment continues below.
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