- (1.) This order will dispose of a bunch of appeals bearing VATAP Nos. 188 to 204 of 2014, as the common legal issues are involved. Not only that even the appellant is the same, as the appeals pertain to different periods.
(2.) The facts have been extracted from VATAP No. 188 of 2014.
(3.) The appellant has filed the present appeal raising the following substantial questions of law arising out of the order dated 27.11.2013 passed by the Haryana Tax Tribunal at Chandigarh in STA Nos. 160-176 of 2013- 14:- "(i) Whether on the facts and in the circumstances of the case, the Ld. Tribunal was justified in upholding the order of the lower authorities raising the demand prior to the date of cancellation of exemption certificate even though the first appellate authority vide order dated 21.12.2006 had held that tax is recoverable w.e.f. 1.7.2000 and the same had attained finality (ii) Whether on the facts and in the circumstances of the case, the order of first appellate authority dated 21.12.2006 (A-7) operates as res-judicata between the parties as the same had neither been challenged by any of the parties and thus, recovery of tax prior to 1.7.2000 is bad in law (iii) Whether on the facts and in circumstances of the case, the order of Assessing Authority raising demand is violative of principles of judicial discipline (iv) Whether on the facts and in the circumstances of the case, the Ld. Tribunal was justified in making recovery of the tax in terms of Rule 28-A(10)(v) even though the Exemption Certificate has not been cancelled during its validity (v) Whether the Ld. DETC could have cancelled the Exemption Certificate vide his order dated 25.10.2006 even though the Exemption Certificate had already lost its validity on 30.6.2000 as per Rule 28-A(6)(b) -;