https://www.taxtmi.com/caselaws?id=471578 Section 24-B of the Madhya Pradesh VAT Act permits settlement only where its prescribed conditions are met, including a tax dispute pending before the High Court and hardship arising from an order under the Act. An assessment left unchallenged for eight years despite available appellate or revisional remedies cannot be addressed through settlement jurisdiction as a substitute for those remedies. In the absence of a pending High Court dispute or qualifying hardship, settlement is unavailable and recovery proceedings are not restrained. A precedent concerning stay of recovery during settlement proceedings does not apply where these threshold conditions are absent. en-us Tue, 12 Aug 2025 00:00:00 +0530 Wed, 09 Sep 2026 19:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471578 Section 24-B of the Madhya Pradesh VAT Act permits settlement only where its prescribed conditions are met, including a tax dispute pending before the High Court and hardship arising from an order under the Act. An assessment left unchallenged for eight years despite available appellate or revisional remedies cannot be addressed through settlement jurisdiction as a substitute for those remedies. In the absence of a pending High Court dispute or qualifying hardship, settlement is unavailable and recovery proceedings are not restrained. A precedent concerning stay of recovery during settlement proceedings does not apply where these threshold conditions are absent. Case-Laws VAT / Sales Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471578