2026 (3) TMI 648

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....., Mr. Arkaj Kumar Ga, Adv., Mr. Harmeet Singh Ruprah, AOR For Respondent(s) M/S. Khaitan & Co., AOR, Mrs. Vanita Bhargava, Adv., Mr. Ajay Bhargava, Adv., Mr. Abhay Agnihotri, Adv., Ms. Tijil Thakur, Adv. ORDER 1. Heard learned senior counsel appearing for the appellants and learned counsel appearing for the respondent-Assessee. 2. The appellant-Commissioner of Commercial Tax is challenging the impugned judgment and order dated 01.09.2010 rendered in W.P. No. 9506 of 2003 by the Full Bench of High Court of Madhya Pradesh at Indore whereby the entire proceedings of reassessment initiated under Section 19(1) of Madhya Pradesh General Sales Tax Act, 1958 (hereinafter "the Act") was set aside as barred by limitation. 3. Though on....

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.... the same fresh assessment order came to be passed on 26.10.1994 by the Assessing Authority considering the declaration made in the Form B-2. (vi) After three years thereafter, on 26.03.1997 the said authorities in exercise of the power vested under Section 19 (1) of the Act issued notice for reassessment of the liability of the respondent Assessee and pursuant to the same, an order came to be passed on 26.12.1998 assessing the liability of the respondent to the extent of Rs. 25,47,448/- (Rs. Twenty Five Lakh Forty Seven thousand Four hundred Forty Eight only). (vii) The appeal filed challenging the said order on the ground of the same being time barred was not accepted or in other words the appeal came to be dismissed vid....

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....4. Learned senior counsel appearing for the appellant-State would vehemently contend that by virtue of the repealing section namely Section 174(2)(f), the pending appeal which has been pursued under the old Act would survive and the monetary limit fixed in the Circular would be inapplicable, is an attractive argument which requires to be considered for the purposes of outright rejection and we do so, in much as the Circular itself is explicit and clear namely it would clearly indicate that pursuing the pending appeal or for filing of the appeals the monetary limit fixed would be attracted and answer to the same can be found in Para 3(i) of the said Circular, which reads as under: "(i) Where the disputes pertains to demand of tax (w....