https://www.taxtmi.com/caselaws?id=773392 Penalty proceedings under Section 52(2) of the Madhya Pradesh VAT Act, 2002 were held to be within limitation where the assessment had already been completed, notice for penalty was issued thereafter on the basis of an alleged false challan, and the final penalty order was passed within one year of the relevant initiation of penalty proceedings. The Court rejected the contention that the authority had become functus officio or that the penalty order lacked jurisdiction. The limitation objection was also not accepted because it had not been raised before the assessing authority or the appellate forums, and no substantial question of law arose. en-us Thu, 24 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773392 Penalty proceedings under Section 52(2) of the Madhya Pradesh VAT Act, 2002 were held to be within limitation where the assessment had already been completed, notice for penalty was issued thereafter on the basis of an alleged false challan, and the final penalty order was passed within one year of the relevant initiation of penalty proceedings. The Court rejected the contention that the authority had become functus officio or that the penalty order lacked jurisdiction. The limitation objection was also not accepted because it had not been raised before the assessing authority or the appellate forums, and no substantial question of law arose. Case-Laws VAT / Sales Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773392