Monthly News Updates - February 2023

01.02.2023

A writ petition was filed under Article 226 of the Constitution of India, 1950 (Constitution) questioning the jurisdiction of the Deputy Excise and Taxation Commissioner (ST)-cum Revisional Authority for reopening proceedings in a suo moto revisional power conferred under Section 34 of Haryana Value Added Tax Act, 2003 (VAT Act). The Punjab & Haryana High Court dismissed the petition declining interference, on the ground of availability of an alternative remedy of appeal under Section 33 of VAT Act. The Hon'ble Court held that there can be no presumption that the appellate authority would not be able to grant relief sought in the writ petition. An appeal by special leave against High Court's judgment was preferred before the Supreme Court of India.