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2016 (11) TMI 1077 - MADHYA PRADESH HIGH COURT

2016 (11) TMI 1077 - MADHYA PRADESH HIGH COURT - TMI - Imposition of penalty - against the tax liability imposed, an appeal is already pending before the appellate authority and the appellate authority has stayed recovery of the tax amount as assessed, at this stage, initiation of the penalty proceedings is not permissible - Held that: - the fact remains that at the stage, when only a show-cause notice is issued for imposing penalty, the appeal itself may not be maintainable but without going in .....

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ll be kept in abeyance till decision on the appeal which is pending before the appellate authority, we dispose of this writ petition - petition disposed off. - Writ Petition No. 18595 of 2016 - Dated:- 16-11-2016 - Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. For the Petitioner : Mukesh Agrawal For the State : Samdarshi Tiwari ORDER Challenging the notice issued to the petitioner vide Annexure P-7 dated 1/05/15 in the matter of initiating penalty proceedings under Section 52 of the M. P. V. .....

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