2026-VIL-475-MP

VAT High Court Cases

MP VAT Act, 2002 - Maintainability of writ petition against ex-parte VAT and entry tax assessment orders - Petitioner challenged the ex-parte VAT and entry tax assessment orders, contending that the orders were antedated and passed without giving any opportunity of hearing - The petitioner had earlier filed applications to set aside the ex-parte orders, which were dismissed on the ground that no second application was maintainable under Section 34 of the MPVAT Act - Whether the writ petition is maintainable in the present case, given the availability of an alternate statutory remedy of appeal under Section 46 of the MP VAT Act – HELD - The petitioner had received notices after the remand of the matter by the Commissioner, and it was the duty of the petitioner to keep track of the proceedings. The allegations made by the petitioner regarding the antedated orders and the violation of principles of natural justice are baseless, as the order sheets did not reflect the presence of the petitioner or its counsel on the dates specified – Further, the petitioner had obtained an interim relief based on incorrect statements and also levelled malafide allegations against the respondent No.4 that she is in the habit of passing antedated orders - The writ petition is dismissed with a cost of Rs. 50,000, out of which Rs. 25,000 was to be deposited in the account of the CCD and Rs. 25,000 was to be paid to the respondent No. 4 by the petitioner – The petition is dismissed

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