Madhya Pradesh High Court
Walmart India Private Limited vs Deputy Commissioner Of Commercial ... on 22 August, 2025
Author: Atul Sreedharan
Bench: Atul Sreedharan
NEUTRAL CITATION NO. 2025:MPHC-JBP:40094
1 RP-1434-2025
IN THE HIGH COURT OF MADHYA PRADESH
AT JABALPUR
BEFORE
HON'BLE SHRI JUSTICE ATUL SREEDHARAN
&
HON'BLE SHRI JUSTICE AMIT SETH
ON THE 22nd OF AUGUST, 2025
REVIEW PETITION No. 1434 of 2025
WALMART INDIA PRIVATE LIMITED
Versus
DEPUTY COMMISSIONER OF COMMERCIAL TAXES, BHOPAL AND
OTHERS
Appearance:
Shri Abhishek Singh- Advocate, Shri Utkarsh Kumar Sonkar -
Advocate and Ms. Priyadarshini- Advocate through video conferencing for
the petitioner.
Shri Rajvardhan Dutt Pararha- Government Advocate for the
respondent/State.
ORDER
Per: Justice Atul Sreedharan The present review petition is for correction of certain typographical errors that have crept into in paragraph-3 of the common order dated 09.07.2025 passed in VAT Appeal No. 18 of 2025 and VAT Appeal No. 19 of 2025.
The paragraph 3 shall now read as under:-
"3. Learned senior counsel for the appellants submits that upon the enquiries being made, the company was informed that a copy of the order Signature Not Verified Signed by: TARUN KUMAR SALUNKE Signing time: 25-08-2025 13:59:42 NEUTRAL CITATION NO. 2025:MPHC-JBP:40094 2 RP-1434-2025 was served upon one of the store workers of the appellant's company and he was not the authorized person to received such copy of the order as per Rule 57, MP VAT Rules. Learned counsel for the appellants has also stated that the order was never communicated to the appellant by post, courier or by e- mail with digital signature, as it ought to have been done as per Rule 57 of the M.P VAT Rules."
With the above, the review petition stands disposed off.
(ATUL SREEDHARAN) (AMIT SETH)
JUDGE JUDGE
tarun
Signature Not Verified
Signed by: TARUN KUMAR
SALUNKE
Signing time: 25-08-2025
13:59:42