The Commercial Tax Department, Govt. of Madhya Pradesh on March 31, 2026, notified regarding the Extension of Time Limit for Disposal of Pending Appeals.
The following has been stated:
• The State Government has extended the time limit for disposal of pending appeals under Madhya Pradesh Vat Act, 2002, the Central Sales Tax Act, 1956, the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (repealed), the Madhya Pradesh Vilasita, Manoranjan, Amod Avam Vigyapan kar Adhiniyam, 2011 (repealed), Madhya Pradesh Motor Spirit Upkar Adhiniyam, 2018, and the Madhya Pradesh High Speed Diesel Upkar Adhiniyam, 2018.
• Recognizing that appeals pending before appellate authorities cannot be disposed of within the prescribed timeline (up to February 28, 2027) despite efforts, the government has exercised powers under Section 46(9) of the VAT Act. Accordingly, the deadline for disposal of such appeals has been extended up to June 30, 2026, to ensure proper adjudication and serve the interest of justice.
[Notification no. - CT-4-2-0001-2023-Sec-1-5 (CT)]
