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2014 (3) TMI 1091 - MADHYA PRADESH HIGH COURTTenability of SCN - Section 25 (3) of the VAT Act, 2002 - return has not been filed for the period 1.4.13 to 31.10.13 under Section 9 (c) - Held that: - when the dealer has disputed his liability to pay the tax and when returns are being filed, no order can be passed in the matter of demanding advance tax before the assessment - It is held that without assessment of the tax and computation process, issuing show-cause notice and recovery of tax by coercive method is unsustainable - SCN not valid - petition allowed - decided in favor of petitioner.
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