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2016 (11) TMI 979 - HC - VAT and Sales TaxJurisdiction of AO - M. P. Commercial Tax Act - the Assessing Officer did not consider the grounds raised in the application and rejected the application on the ground that inspite of the notice, petitioner did not appear - Held that: - Keeping in view the manner in which the application has been rejected in a casual manner without adverting to consider the grounds raised in the application which is not permissible, the order dated 29/07/16 Annexure P-5 is quashed and we restore the application filed under Section 34 of the M. P. V. A. T. Act and direct the Assessing Officer to hear the petitioner and decide the application afresh by a speaking order - petition allowed - decided in favor of petitioner.
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