1000 Trees Housing Pvt. Ltd. Vs Joint Excise And Taxation Commissioner (Appeals) (Punjab and Haryana High Court)
The writ petition before the Punjab and Haryana High Court sought a direction to the appellate authority to entertain an appeal against an assessment order dated 08.04.2024 without insisting on the statutory pre-deposit mandated under Section 33(5) of the Haryana Value Added Tax Act, 2003 (HVAT Act).
The petitioner, a company registered under the Companies Act, 1956 and also under the Central Sales Tax Act, 1956 and the HVAT Act, was engaged as a developer in the construction of a group housing colony in Gurugram, Haryana. The State of Haryana had notified a composition scheme on 12.08.2014 allowing developers to opt for a one-time lump sum compounding payment at 1% of the total value of the development agreement. The petitioner opted into this scheme on 07.10.2014, which was accepted, entitling it to pay the lump sum from 01.04.2014.
Subsequently, the petitioner’s case was selected for scrutiny. A deficiency notice was issued on 11.08.2017, followed by a notice under Section 15 of the HVAT Act and Section 9(2) of the Central Sales Tax Act, 1956. An ex parte assessment order for the assessment year 2015–16 was passed on 06.03.2019 without granting a hearing to the petitioner, raising a demand of ₹4,50,93,177.
