TaxTMI 
TaxTMI 
2025 (8) TMI 1865
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....e similitude of the issue involved, all the petitions (W.P.Nos.27203/2024, 27204/2024, 27213/2025, 22716/2024, 27223/2024 and 27224/2024) were heard analogously and decided by this common order. For convenience's sake, facts of Writ Petition No.27203/2024 are taken into consideration. 2. The present petition (Writ Petition No.27203/2024) under Article 226 of the Constitution is preferred by the petitioner seeking following reliefs: (i) That, the Hon'ble Court may kindly direct the Settlement Authority to expedite the consideration and decision on the Petitioner's application for settlement filed under Section 24-B of the M.P.VAT Act, 2002. (ii) That, recovery proceedings arising from the order dated 08.12.20....
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....e initiated against the petitioner without issuing notice and without affording any opportunity of hearing to the petitioner and vide ex parte order dt.08.12.2016, Assistant Commissioner, Commercial Tax Gwalior Division-2 adjudicated the tax liability with penalty amounting to Rs. 3,61,92,380/- for the assessment year 2010-11. Even the aforesaid order was not communicated to the petitioner. Said order came to the knowledge of the petitioner only when recovery proceedings were started, then petitioner submitted application under Section 24-B of the Act of 2022, which is still pending. Despite pendency of said application, respondents are taking coercive measures for recovery of the aforesaid amount. Learned counsel by placing reliance on the....
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....t years and against the said order, petitioner preferred an application for settlement under Section 24-B in Form 29-A under Entry Tax Act for getting adjudication before settlement authority as per Section 24-B of the VAT Act. 8. From perusal of the application for settlement, it appears that said application is filed purportedly in 2024, after eight years of passing order dt.08.12.2016. Therefore, it appears that petitioner is trying to treat this application before Commercial Tax Settlement Authority as appeal rather than a dispute raised by assessee for settlement. Section 24-B of the VAT Act deals in respect of application for settlement of cases. Same reads as under :- Sec.24-B. Application for settlement of cases. ....
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....ny order passed under any of the provisions of the Act, then dealer may apply for settlement of the amount of tax, interest and penalty to the settlement authority. Here petitioner could not explain the hardship caused to it by any order passed under any of the provisions of the Act. 10. So far as order dt.8.12.2016 is concerned, that is a reasoned order for which the petitioner had an alternative remedy to go further for appeal/ revision etc. but he declined to do so and after eight years tried to raise this point. 11. So far as reliance of the petitioner over the judgment passed by the Division Bench of this Court in the case of Surjeet Auto Agency (supra) is concerned, said judgment is not applicable in the present set of facts. ....