RAKHI AGENCIES LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS is an appeal against the order of the Haryana Value Added Tax Appellate Tribunal, Haryana (for short, the 'Tribunal') dated 28.05.2013 (Annexure A -11), dismissing the appellant's review petition, erroneously, as it had earlier been allowed by the Tribunal.

(2.) THE appeal is admitted on the following substantial question of law:

(3.) THE Assessing Authority, vide an order dated 03.10.2003 (Annexure A -6), imposed a tax and penalty under Section 9(2A) of the Central Sales Tax Act, 1956, read with Section 31(8) of the Haryana Value Added Tax, 2003. The First Appellate Authority dismissed the appeal. The appellant filed an appeal before the Tribunal, which was dismissed by an order dated 06.11.2008 (Annexure A -9). Against this order, the appellant filed the said application for review. The Tribunal, in its order dated 09.07.2012, noted that its observations in paragraph 6 of the order dated 06.11.2008 were not strictly in accordance with law; that the matter struck at the very root of the jurisdiction of the Officer who imposed the penalty and that it would, therefore, be in the interest of justice to allow the review petition. The Tribunal, accordingly, fixed the appeal for hearing on the issue discussed in the order.