BEFORE THE HON'BLE HIGH COURT OF CHHATTIS6ARHI AT BILASPUR KG! WRIT PETITION (T) No: O€ Izoo7 PETITIONER : / M/s. R.K. Singh & Company, Through PurTner: Shri Ram Kumar- Singh ~ S/oi La‘l’e Shr‘i Laxminur'cyan Singh, /2. The Commissioner, Commercial Tax, Civil Lines, Raipur (C6) /3. The Commercial Tax Officer, Circle Korba, Dish‘: Korba (CG) Office aT : Transporf Nagar', Korba (Cé) 002% Aged abouT 55 years, 4% \ \ a R/o. GayTr'i Mandir‘ Road, Bhcdr'apar'a, \§\ w; $Ygg. ‘ Balco Nagar‘, Kor'ba (C.G.). w ‘0 Ow“ ~VERsus— RESPONDENTS/1 The S’m’re of ChhaTTisgar'h Through ifs Secre’mr‘y, . Depar‘rmen’r of Finance, DKS Bhuwun, Manfmlaya, Raipuh (CG) XI—HC—78 WWW . to l W Nb‘aé 0 ..#u¢.‘ 2 0 WWW wmm y WWW WW§WW éamm 23-1—2007 boate for the petitioner. Shii Vinay Pandev, Panpei Lawyer for the State. Heard. Learxmd counsel for th€ tha order of Annexure 13-9 Km‘ba Circie wheraby a p61 on me petmOnar. Learned counsei for ordar impugned is appsiiabl Value Added Tax Act, 2005 have been initiated at the in the duty of Appellate Autho initiated without servmg any petitioner has filed the ins I have heard learned c relevant provisions of the All the grievances “11 petition regarding non-servim the petitioner before the Appé disposed of with a direction ti before the A‘ppel‘late Tribuna‘ merits in accordance with obseivation made by this Cot Art. The application for the condonaion Shn' Analld Tiwari, Adv petitioner has flied this petition against ssed bV the Commerciai Tax Officer, v of Rs. 10,99,057i— has been imposed petitioner submits that though the. under Section 48 of the Chhattisgarh however, since the whole proceedings Lance of the officer who is discharging and since the proceedings have been show cause notice to the petitioner, the petition. unsei for the parties. i have perused the C‘ ttisgarh Vaiue Added Tax Act, 2005. ich the petitioner has raised in this 3 of notice or otherwise can be raised by hate Tribunal Therefore, this petition is lat if the petitioner raises his grievances L, the same shalt be decided on its own ‘iaw Without being influenced by any ram.“ RTIO. WW(W) a t 1 t e a r u XI-HC—78 (@W ‘ 3am WWJ§HW . wigU‘) “tog/G? W#O§Q§OO¢0‘OO§OOCoOOOO a1 200 W WW(W) WWW wmm WW§WW éawanéw mmm of delay, if any, in flh'ng of the appeai may also be considered by the Appellate Tribunal as per rules. The petition is accordirgiv diSposed of. Consequenfw, M.W.P.I\ o. 169/2007 aiso stands disposed of. Sd/- Dhirendra Mishra Judge RIO. _\\x‘ U v _