MAHINDRA & MAHINDRA 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 31.10.2013 (Annexure A -6), dismissing the appeal filed against the order of the revisional authority, dismissing the preliminary issue raised before the Deputy Excise and Taxation Commissioner -cum -Revisional Authority, Karnal, that the revisional jurisdiction was invoked beyond the period of limitation, as prescribed under Section 34 of the Haryana Value Added Tax Act, 2003 (for short, the 'Act').

(2.) SEVERAL questions of law have been raised contending that they are substantial questions of law relating to the ambit of Section 34. It is not necessary to set out these questions as we find that the main issue that arises for consideration has not been dealt with by the Tribunal, at all. We are, therefore, inclined to remand the matter to the Tribunal, for a fresh decision, especially on the issue, which we will shortly indicate. 3. Section 34 of the Act reads as under:

(3.) WE are concerned essentially with the second proviso to Section 34. The revisional jurisdiction was exercised on the following basis: