2022 (4) TMI 646

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....SHRI JUSTICE MANINDER S. BHATTI APPELLANT (BY SHRI HIMANSHU KHEMUKA, ADVOCATE) RESPONDENT (BY SHRI RITWIK PARASAR, GOVERNMENT ADVOCATE) ORDER Hon'ble Shri Justice Maninder S. Bhatti This appeal has been filed by the appellant challenging the order dated 15.02.2021 passed by Madhya Pradesh Commercial Tax Appellate Board, Bhopal by proposing four substantial questions of law which ref....

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.... and VAT Act) amounting to Rs. 11,05,906/-. The appellant preferred an appeal before the Appellate Authority who partly modified the order of Assessing Authority and, extended the rebate of Rs. 7,71,555/- to the appellant with the finding that imposition of order of interest was improper as well as the order of penalty. Meaning thereby, the appeal of appellant was partly allowed. 3. Then, the a....

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....nt, the benefit of rebate which was extended to it by Lower Appellate Authority has been taken away by virtue of order passed by Appellate Board dated 15.02.2021 which is subject matter of challenge in the present appeal. 6. Per contra, counsel for the Revenue has supported the order impugned and further submitted that the entire case is based on factual disputes and no question of law is invol....

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....m factual dispute there is no questions of law involved in the present matter and the questions of law which have been proposed by appellant in the memorandum of appeal, have no nexus with the facts of the present case. The findings which have been arrived at by Appellate Board in its order dated 15.02.2021 are purely founded on facts and there is no violation of any statutory provisions. 9. In....