Allowed

State of Haryana Thrg Excise & Taxation Officer v. M/S A.R Plastic Gurgaon Road Jhajjar

Punjab & Haryana HC26 Sept 2013VATAP/175/2012

Case brief

AI extract

What is this about?

In VAT Appeal No.175 of 2012, the Punjab and Haryana High Court allowed the appeal against the Haryana Tax Tribunal's order regarding the taxability of HDPE Fabric. After counsel argued that setting aside the impugned order would merely direct the assessee to challenge the original assessment order, the Court set aside the Tribunal's order totaling recovery while restraining immediate recovery act

What did the court decide?

Impugned order dated 20.03.2012 set aside; liberty granted to file appeal against original orderdated 21.02.2012; appellant restrained from recovery for one week.

State of Haryana Thrg Excise & Taxation… — GST and Indirect Tax | Punjab & Haryana HC (2013)

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VAT Appeal No.175 of 2012

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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VAT Appeal No.175 of 2012 Date of Order: 26.09.2013

State of Haryana

...Appellant

Versus

M/sA.R.Plastic, Jhajjar and another

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..Respondents

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CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON

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Present: Mr. Gagandeep Wasu, Addl. A.G.,Haryana for the appellant.

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Mr. Akshay Bhan, Advocate, for respondent no.1.

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RAJIVE BHALLA, J (Oral)

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The revenue challenges order dated 20.03.2012 (Annexure A-4), passed by the Haryana Tax Tribunal, Chandigarh, accepting a review application filed by the assessee, affirming its opinion with respect to exigibility of “HDPE Fabric” to tax @ 4% but holding that as the assessee did not collect tax from its consumers in view of the earlier entry in the Haryana General Sales Tax Act and certain other decisions, the assessee is not liable to pay tax, prior to clarification dated 10.12.2009, issued by the Financial Commissioner and Principal Secretary to Government of Haryana, Excise and Taxation Department.

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We have heard arguments in detail and are of the primafacie opinion that the impugned order is not sustainable, in law.

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Faced with this situation, counsel for the assessee states,

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Kumar Naresh N 2013.10.03 14:43 I attest to the accuracy and integrity of this document High Court Chandigarh

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VAT Appeal No.175 of 2012

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on instructions, that he has no objection, if the appeal is allowed, the impugned order dated 20.03.2012, passed by the Haryana Tax Tribunal, Chandigarh, is set aside but with liberty to the assessee to file an appeal, challenging original order, dated 21.02.2012.

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Counsel for the State of Haryana states that he has no objection to the statement made by counsel for the assessee.

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In view of the statements made by counsel for the parties, the appeal is allowed, order dated 20.03.2012, passed by the Haryana Tax Tribunal, Chandigarh, is set aside, with liberty to the assessee to file an appeal challenging order dated 21.02.2012

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The appellant is restrained for a period of one week from

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affecting recovery.

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(RAJIVE BHALLA) JUDGE

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September 26, 2013 (DR. BHARAT BHUSHAN PARSOON) nt JUDGE

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Kumar Naresh N 2013.10.03 14:43 I attest to the accuracy and integrity of this document High Court Chandigarh

State of Haryana Thrg Excise & Taxation Officer v. M/S A.R Plastic Gurgaon Road Jhajjar

Case brief

What is this about?

What did the court decide?

State of Haryana Thrg Excise & Taxation Officer v. M/S A.R Plastic Gurgaon Road Jhajjar

Case brief

What is this about?

What did the court decide?

What the court decided

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