RITEEK STEELS PVT. LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) This appeal has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 19.8.2013 (Annexure A-4) passed by the Haryana Tax Tribunal (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law:-

(2.) Briefly stated, the facts for adjudication of the present appeal are that the assessee had been engaged in the business of trading of iron and steel in the State of Haryana and purchased goods after payment of tax for the assessment year 2003-04 and deposited due tax according to the returns after adjusting the input tax. The assessing authority vide order dated 26.3.2007 (Annexure A-1) framed the assessment for the year 2003-04 by disallowing the input tax benefit on the basis of instruction issued by the Joint Excise & Taxation Commissioner (Range), Faridabad. Feeling aggrieved, the appellant filed an appeal on 18.9.2012 and the first appellate authority vide order dated 18.9.2012 (Annexure A-2) rejected the said appeal as belated. Still dissatisfied, the appellant filed an appeal dated 27.11.2012 (Annexure A-3) before the Tribunal who vide order dated 19.8.2013 (Annexure A-4) rejected the appeal which gave rise to the present appellant to approach this Court by way of instant appeal.

(3.) Learned counsel for the appellant relying upon the decisions of this Court dated 10.1.2013 in LPA No. 856 of 2012 (M/s Nathu Ram Pawan Kumar v. State of Haryana and others), LPA No. 945 of 2012 (M/s Goyal Enterprises v. State of Haryana and others) and LPA No. 1140 of 2012 (M/s Goyal Enterprises v. State of Haryana and others) urged that the delay of 4 years and 7 months in this case be condoned.