2016 (11) TMI 1077

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..... hallenging 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. A. T. Act pertaining to the year 2012-13, this writ petition has been filed and the only ground canvassed is that against the tax liability imposed, an appeal is already pending before the appellate authority and the appellate authority has .....

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..... ut without going into this aspect of the matter and keeping in view the orders passed in various cases, identical in nature, interest of justice would be met if further proceedings into the show-cause notice Annexure P-7 is directed to be kept in abeyance and liberty is granted to the department to proceed in accordance to law after the appellate proceedings come to an end, the department shall ha .....

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