M/S New INDIA Contractors And Developers Private Limited vs. State Of Haryana And Others
Held
The Court held that the present appeal has become infructuous. This finding was based on the submission made by the learned counsel for the appellant. The appellant's counsel informed the Court that a fresh assessment order had been passed by the Assessing Authority on August 16, 2017, pursuant to the remand order. Furthermore, the appellant had already filed an appeal against this subsequent assessment order. Consequently, the present appeal, which was directed against the order of the Haryana Tax Tribunal upholding the remand, was rendered unnecessary and moot. The Court did not delve into the merits of the original dispute or the remand order itself, as the procedural development had overtaken the need for adjudication in this appeal.
Facts
The appellant, M/s New India Contractors and Developers Private Limited, is registered under the Haryana Value Added Tax Act, 2003 (HVAT Act) and engages in work contracts. For the assessment year 2008-09, after scrutiny, the appellant applied for a refund of Rs. 31,32,408/-, which was initially allowed by the Excise and Taxation Officer-cum-Assessing Authority on March 22, 2012. Subsequently, the Revisional Authority, exercising powers under Section 34 of the HVAT Act, remanded the case back to the Assessing Authority via an order dated October 15, 2014. The appellant appealed this remand order to the Haryana Tax Tribunal, which dismissed the appeal on May 8, 2019. The present appeal was filed against the Tribunal's order.
Key Issues
1. Whether the present appeal has become infructuous in light of subsequent proceedings. (Mixed question of law and fact, concerning the procedural status of the case). Arguments: Petitioner/Appellant: The learned counsel for the appellant stated that in compliance with the Revisional Order, the Assessing Authority passed a fresh assessment order on August 16, 2017. The appellant has already filed an appeal against this fresh assessment order. Therefore, the present appeal has become infructuous. Revenue/State: The judgment does not record any specific arguments from the respondents.
Sections Cited
Section 34
AI-generated summary — verify with the full judgment below
VATAP No.271/2019 (O&M) 1 127 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH VATAP 271/2019 (O&M) Date of decision:11.12.2019 M/s New India Contractors and Developers Private Limited ..............Appellant. v. State of Haryana and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr.Malkiat Singh,Advocate for the appellant. Jaswant Singh,J(Oral). Appellant-Company is engaged in the work contracts such as construction of road and civil works entrusted by Govt. and Semi Govt.Department institutions within the State of Haryana and other States. It is registered under the Haryana Value Added Tax Act,2003 (for short the HVAT Act). For executing works, it makes purchases within the State and out of State. For purchases made within the State it has paid VAT and claimed input tax credit while for out of State purchases it paid Central tax to respective States. Its accounts were taken up for scrutiny for the assessment year 2008-
After scrutiny appellant applied for refund amounting to Rs.31,32,408/- which was allowed by respondent no.5-Excise and Taxation Officer-cum-Assessing Authority vide order dated 22.3.201
The judgment continues below.
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