2025 (12) TMI 1001

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....ee petitions are being decided by the common order. 2. For the sake of convenience, facts are noted from WP No.10820/2020. The petitioner has challenged the illegality and validity of the show cause notice issued by the respondent no.3 under section 52 of the MP Value Added Tax, 2002 (hereinafter referred to as MP VAT) for imposition of penalty for the Assessment year 2008-09 as being without jurisdiction, arbitrary and illegal. 3. The principal legal ground of challenge to the Impugned Orders, in the three writ petitions, is that the Madhya Pradesh Value Added Tax Act (MPVAT Act) as well as the Madhya Pradesh Entry Tax Act (MPET Act), stood repealed/obliterated w.e.f. 16.09.2016, when the Constitution (101st Amendment) Act, 2016 (CAA....

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....sal, filed a second appeal before the Tax Board, which was also rejected, by Order dated 23.01.2018. The Petitioner has. challenged the Tax Board Order, before this High Court in VAT Appeal No. 63 of 2018. 7. On 26.06.2020, nine (09) years after issuance of Assessment Order and nearly three years, after MPVAT Act was repealed and replaced by MP GST Act, the Respondent No. 3 issued the Impugned Show Cause Notice in short, the "Impugned SCN", directing the Petitioner to show cause as to why penalty under Section 52 of the MPVAT, ought not be imposed. 8. In addition to other grounds pleaded in the writ petition, the principal submission of the Petitioner is that no penalty proceedings can be initiated by the Impugned SCN dated 26.06.2020....

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....ted duration of its Operation, and had the effect of continuing the operation of inconsistent laws for the period(s) specified by it and, by virtue of its operation, allowed State Legislatures and Parliament to amend or repeal such existing laws. (ii) Since other provisions of the said Amendment Act, had the effect of deleting heads of legislation from List I and List II (of the Seventh Schedule to the Constitution of India), both Section 19 and Article 246-A reflected the constituent expression that existing laws would continue and could be amended. The source for fields of legislation, to the extent they were deleted from the two lists, for 'a brief while, were contained in Section 19. As a result, there were no limitations on th....