M/S Rt Industries Morena Through Its ... vs The State Of Madhya Pradesh
2023 Latest Caselaw 21843 MP

Madhya Pradesh High Court

M/S Rt Industries Morena Through Its ... vs The State Of Madhya Pradesh on 19 December, 2023

Author: Rohit Arya

Bench: Rohit Arya, Amar Nath Kesharwani

                                   1
 IN     THE       HIGH COURT OF MADHYA PRADESH
                        AT GWALIOR
                          BEFORE
             HON'BLE SHRI JUSTICE ROHIT ARYA
                             &
       HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI)
                   ON THE 19 th OF DECEMBER, 2023
                   WRIT PETITION No. 28378 of 2023

BETWEEN:-
M/S RT INDUSTRIES MORENA THROUGH ITS
PROPRIETOR PANKAJ KUMAR GUPTA S/O LATE SHRI
RAMSEVAK GUPTA, AGE 40 YEARS, R/O RUI KI MANDI
MORENA (MADHYA PRADESH)

                                                                 .....PETITIONER
(BY SHRI PAWAN DWIVEDI - ADVOCATE)

AND
1.    THE STATE OF MADHYA PRADESH THROUGH
      PRINCIPAL SECRETARY COMMERCIAL TAX
      DEPARTMENT,   MANTRALAYA   GOVT.  OF
      MADHYA PRADESH VALLABH BHAWAN BHOPAL
      (MADHYA PRADESH)

2.    THE  OMMERCIAL    TAX   OFFICER CIRCLE
      MORENA (MADHYA PRADESH)

                                                              .....RESPONDENTS
(BY SHRI M.P.S. RAGHUVANSHI - ADDITIONAL ADVOCATE GENERAL)

      T h is petition coming on for hearing this day, Justice Rohit Arya
passed the following:
                                    ORDER

Petitioner; a proprietorship firm is a registered dealer under the provisions of MP VAT Act, 2002, Central Sales having TIN No.23295503489. The petitioner is engaged in the business of manufacture and trading of edible oils.

2. The matter relates to Entry Tax for the assessment period from 01-04-

2014 to 20-03-2015 (block period). The assessment order was passed on 28- 12-2016. Against the order of assessment, petitioner has preferred first appeal before the appellate authority and the appellate authority has passed an order on 16-06-2020 dismissing the appeal. Against the same, petitioner has preferred Second Appeal before the Appellate Board under Section 46 of the VAT Act for which limitation prescribed is 60 days. Appeal was preferred before the appellate Board on 21-12-2020. Though apparently the appeal appears to be barred by 06 months however, in the wake of the fact that during pandemic, 2019, the Hon'ble Supreme Court has passed a general order applicable to all Judicial, Quasi Judicial and other forum wherein period from 23-03-2020 to 28-

02-2022 have been declared as the period to be condoned for all nature of proceedings where period of limitation is prescribed in a given Act, Rules etc. As such, the second appeal is considered to be within time. The penalty order was passed on 28-12-2021.

3. Petitioner has raised a grievance that since second appeal is pending consideration before the appellate Board therefore, penalty order could not have been passed before finalization of the second appeal. According to learned counsel, this preposition is supported by the series of judgment of the Coordinate Benches of this Court. He relies upon the order passed by the coordinate bench in W.P. No.27545/2019 (M/s Pawan Kumar Budamal Vs. State of M.P. and Another) dated 07-02-2020.

4. Shri Raghuvanshi does not dispute the aforesaid preposition.

5. In view of the aforesaid facts and circumstances, this writ petition is disposed of with the direction that if petitioner submits certified copy of the order passed today before the appellate Board within ten days from today, then the appellate Board shall decide the pending appeal No.A/60/CTAB/BPL/2020

within a period of 30 days therefrom. In the meantime, the order of penalty dated 28-12-2021 shall be kept in abeyance and shall be subject to final outcome of the aforesaid appeal.

6. With the aforesaid, the writ petition stands disposed of.

7. It is made clear that this Court has not expressed any opinion on the merits of the case.

Certified copy as per rules.

     (ROHIT ARYA)                                    (AMAR NATH (KESHARWANI))
        JUDGE                                                 JUDGE
vc


 VARSHA
 CHATURVEDI
 2023.12.20 15:39:23
 +05'30'