LAWS(P&H)-2014-7-843

PRINTTECH Vs. STATE OF HARYANA

Decided On July 25, 2014
Printtech Appellant
V/S
STATE OF HARYANA Respondents

JUDGEMENT

(1.) THIS appeal has been preferred by the asses -see under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the order dated May 21, 2014, annexure A4 passed by the Haryana Tax Tribunal, (in short, "the Tribunal") in STA Nos. 351 -352 of 2013 -2014, claiming following substantial questions of law:

(2.) THE learned counsel for the appellant submitted that the order was passed by the Assessing Officer on March 29, 2013 which was issued to the appellant dealer on July 2, 2013. It was urged that date of issue of assessment order would constitute the passing of the assessment order and the same being after March 31, 2013 was beyond limitation. Reference was made to the following judgments:

(3.) WHAT meaning is to be assigned to the word "made or passed" while framing assessment under section 15 of the HVAT Act, is the question agitated by the learned counsel for the appellant in this appeal.