VIJAY COTTEX LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioner, a private limited company incorporated under Companies Act, 1956, is a registered dealer under the Haryana Value Added Tax Act, 2003 (for short, "the HVAT Act") and also under the Central Sales Tax Act, 1956 (for brevity, "the CST Act"). The petitioner was engaged in the business of manufacture of yams and fabrics. Briefly, the few facts as narrated in the writ petition may be noticed. The petitioner had filed all the quarterly returns and also deposited the tax due for the assessment year 2006-07. The petitioner, in these returns has claimed input-tax credit of tax paid on its purchases amongst other claims. The assessment was finalised by respondent No. 4 on March 8, 2010 vide annexure P1, wherein the Assessing Officer had made certain addition on the purchases made by the petitioner as the petitioner had failed to produce form VAT C4 before the Assessing Authority. An appeal was filed against the assessment order, which was dismissed by respondent No. 3 vide order dated October 6, 2010 (annexure P2).

(2.) Still feeling dissatisfied with the order dated October 6, 2010, second appeal was filed before the Haryana Tax Tribunal-respondent No. 2, whereby the Tribunal vide order dated July 11, 2011 (annexure P4) had partly accepted the appeal except for addition made on account of non-furnishing of form VAT C4.

(3.) The petitioner feeling aggrieved against the said order has approached this court under articles 226/227 of the Constitution of India.