THE DY. EXCISE AND TAXATION COMMISSIONER CUM REVISIONAL AUTHORITY vs M/S. ARORA INTERNATIONAL

The Supreme Court ruled that the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973, after its repeal by the Haryana Value Added Tax Act, 2003, is unsustainable. The Court held that the repeal and saving clause in Section 61 of the Act of 2003 only preserved pending proceedings, and since there were no such proceedings against the respondent at the time of repeal, the revisional power could not be invoked. The judgment affirmed the High Court's decision that the order for recovery issued under the repealed Act was invalid.