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M/S Sanjay Fuels vs Additional Divisional Dy.Commr.Tax ... on 22 April, 2026

20. After cancellation of registration certificates based on the report submitted by the Task Force, the assessment cases were reopened for various years, and the manufacturers were held liable for payment of tax and penalty. The said matter came up before this Court in a bunch of writ petitions i.e. M/s Shri Sharda Domestic Fuels Pvt. Ltd.(supra) and M/s Sanjay Fuels (supra) . The assessment matter was remanded back, and the same Authority which had cancelled the registration certificates, re-examined the matter and recorded the findings that industrial units were running during the relevant period. Thus, once the Authority has passed an assessment order after giving findings that the manufacturing activities were being carried on, the impugned order is not liable to be sustained.
Madhya Pradesh High Court Cites 7 - Cited by 0 - V Rusia - Full Document

M/S Jemini Fuels Pvt. Ltd. vs Addl. Div. Dy. Commr.,Commercial Tax &A on 22 April, 2026

20. After cancellation of registration certificates based on the report submitted by the Task Force, the assessment cases were reopened for various years, and the manufacturers were held liable for payment of tax and penalty. The said matter came up before this Court in a bunch of writ petitions i.e. M/s Shri Sharda Domestic Fuels Pvt. Ltd.(supra) and M/s Sanjay Fuels (supra) . The assessment matter was remanded back, and the same Authority which had cancelled the registration certificates, re-examined the matter and recorded the findings that industrial units were running during the relevant period. Thus, once the Authority has passed an assessment order after giving findings that the manufacturing activities were being carried on, the impugned order is not liable to be sustained.
Madhya Pradesh High Court Cites 7 - Cited by 0 - V Rusia - Full Document

Sharda Domestic Fuels vs Additional Divisinal Dy. Comm. &Ors. on 22 April, 2026

20. After cancellation of registration certificates based on the report submitted by the Task Force, the assessment cases were reopened for various years, and the manufacturers were held liable for payment of tax and penalty. The said matter came up before this Court in a bunch of writ petitions i.e. M/s Shri Sharda Domestic Fuels Pvt. Ltd.(supra) and M/s Sanjay Fuels (supra) . The assessment matter was remanded back, and the same Authority which had cancelled the registration certificates, re-examined the matter and recorded the findings that industrial units were running during the relevant period. Thus, once the Authority has passed an assessment order after giving findings that the manufacturing activities were being carried on, the impugned order is not liable to be sustained.
Madhya Pradesh High Court Cites 7 - Cited by 0 - V Rusia - Full Document

Vandana Fuels (Pvt.) Ltd. vs Additional Divisional Dy. Comm. & Ors. on 22 April, 2026

20. After cancellation of registration certificates based on the report submitted by the Task Force, the assessment cases were reopened for various years, and the manufacturers were held liable for payment of tax and penalty. The said matter came up before this Court in a bunch of writ petitions i.e. M/s Shri Sharda Domestic Fuels Pvt. Ltd.(supra) and M/s Sanjay Fuels (supra) . The assessment matter was remanded back, and the same Authority which had cancelled the registration certificates, re-examined the matter and recorded the findings that industrial units were running during the relevant period. Thus, once the Authority has passed an assessment order after giving findings that the manufacturing activities were being carried on, the impugned order is not liable to be sustained.
Madhya Pradesh High Court Cites 7 - Cited by 0 - V Rusia - Full Document

Vrahattakar Seva Sahkari Sameeti, ... vs National Faceless Assessment Center, ... on 15 May, 2026

The Hon'ble Jurisdictional High Court also laid a similar ratio in 'Sharda Domestic Fuels (P) Ltd. Vs State of MP' [2013, 32 Taxmann.com 416 (MP) & 59 VST 176 (MP)]. Respectfully following these judicial precedents (supra), without commenting on merits, for the same reasoning we set-aside the impugned order for its remand to Ld. AO for verification of issues in the light of evidence & for framing fresh assessment.
Income Tax Appellate Tribunal - Jabalpur Cites 9 - Cited by 0 - Full Document
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