2024 (9) TMI 398

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....titioner : Shri P. M. Choudhary, learned Senior Counsel assisted by Shri Anand Prabhawalkar, learned counsel For the Respondents/State : Shri Anand Soni, learned Additional Advocate General ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed the present petition under Article 226 of the Constitution of India challenging the order dated 08.02.2021 passed by the Assessing Officer und....

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....te Authority has set aside the assessment order and remanded the matter back to the Assessing Officer. After remand, the re-assessment resulted into an additional demand of Rs. 28,81,357/-. Meanwhile, Ratlam Circle Officer issued a notice dated 31.03.2017 under Section 52 of the M.P. VAT Act regarding claim of incorrect credit in respect of challan for demand of Rs. 8,50,502/-. The Assessing Offic....

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....rder dated 05.04.2024. Now the petitioner has filed the present writ petition, instead of filing Value Added Tax Appeal (VATA) solely on the ground proceedings under Section 52 of the M.P. VAT Act were initiated vide notice dated 31.03.2017 and did not complete within one calendar year, therefore, order is per se illegal, bad in law and without jurisdiction. 07. In support of the aforesaid cont....

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....missed. 09. The petitioner, after receipt of notice dated 22.03.2017 issued under Section 52 of the M.P. VAT Act, appeared before the Commercial Tax Officer and submitted an explanation which was not found satisfactory. Thereafter, an appeal was filed and the Assessing Officer imposed the penalty of Rs. 29,76,757/-, against the said order, the petitioner neither preferred the Commercial Tax Off....