TaxTMI 
TaxTMI 
2025 (6) TMI 1505
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5.4.2024 passed by M.P. Commercial Tax Appellate Board, Bhopal, Bench at Indore whereby the appeal has been dismissed and the penalty imposed under Section 52 of M.P. VAT Act, 2002 has been affirmed. The appellant is a private limited company registered under the Companies Act, 1956 (now Companies Act, 2013). The appellant is engaged in the business of manufacture and sale of corrugated boxes and corrugated sheets and waste paper emerging out of such manufacture. 2. The Commercial Tax Officer, Audit Wing-2, Indore concluded the original assessment proceedings under Section 20 of the M.P. Vat Act, 2002 by imposing the additional demand of Rs.40,86,861/- of the assessment year 1.4.2015 to 31.3.2016. The Assessing Officer denied the credit f....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... concealed. According to the appellant, the aforesaid order dated 8.2.2021 has been passed on the basis of the proceedings initiated under Section 52 of the M.P. Vat Act, 202 vide notice dated 31.3.2017 i.e. beyond the period of one year, hence, it is unsustainable. However, the appellant challenged the order dated 8.2.2021 by way of First Appeal before the First Appellate Authority, vide order dated 19.5.2022 the First Appeal was dismissed. Thereafter the appellant approached the M.P. Commercial Tax Appellate Board by way of second appeal and that too was dismissed vide order dated 5.4.2024. 5. Being aggrieved by order dated 5.4.2024, the appellant preferred a Writ Petition No.25474/2024 inter-alia on the ground that the issue of limitati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d but this is a pure question of law, which can be raised in this VAT Appeal. The Commercial Tax Officer, Circle-1 who had initiated the proceeding vide notice dated 31.3.2017 was obliged to pass an order within one calendar year from the date of initiation of such proceeding i.e. on or before 31.12.2018. Hence, the order impugned dated 8.2.2021 is without authority and liable to be quashed. Since the Appellate Authority and Appellate Board did not consider this legal provision, hence the orders passed by the appellate authority and appellate board are liable to be quashed. 8. Shri Chouhdary, learned senior counsel for the appellant has proposed the following sole substantial question of law involved in this appeal:- "Whether on the fact....