https://www.taxtmi.com/caselaws?id=783461 A show cause notice issued under the Madhya Pradesh Value Added Tax Act, 2002 was invalid after the VAT regime had ceased to operate on account of the GST transition. The Court applied the constitutional changes brought by the Constitution (101st Amendment) Act, 2016, including Article 246-A and Section 19 of the transition framework, and followed the governing Supreme Court ruling on the status of existing VAT legislation. On that basis, the notice under the repealed VAT provision could not be sustained and was quashed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783461 A show cause notice issued under the Madhya Pradesh Value Added Tax Act, 2002 was invalid after the VAT regime had ceased to operate on account of the GST transition. The Court applied the constitutional changes brought by the Constitution (101st Amendment) Act, 2016, including Article 246-A and Section 19 of the transition framework, and followed the governing Supreme Court ruling on the status of existing VAT legislation. On that basis, the notice under the repealed VAT provision could not be sustained and was quashed. Case-Laws VAT / Sales Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783461