WWI‘é {”2 @ BEFORE THE HON'BLE HIGH COURT OF CHHATTISQARH, AT BILASPUR CG \\L) WRIT PETITION (r) No: 65" 12007 RESRONDENTS / : I. The Sfafe of Chha‘H‘isgarh Through ifs Secrew‘ary, Departmen‘r of Finance, DKS Bhawan, Manfralaya, Raipur (CG) / 2. The Commissioner, Commercial Tax, Civil Lines, Raipur (CG) . The Commercial Tax Officer, Circie Korba, Disf’r: Korba (C6) Office of : Transpor‘r Nogar, Korba (C6) $$ . of o?” 0.9 WRIT PETITION UNDER ARTICLE 226/ / a OF THE é; CONSTITUION OF INDIA {N $ ” PETITIONER : t /M/s. MK. Gupta & cbmpany, Through ifs Par-mar: Uma Shankar b it)? ”E.” WWI; Agrawal, Son of Lafe Shri Navrang La! Agrawal, Aged abou‘r 47 years, R/o. I54, Indira Commercicd (5 O wgw \ ............ vwwgégw ............... Complex T.P. ‘ Nagar, Korba (ca). ? “‘36“ ............ _ VERSUS- XI—HC-78 . 0M9 CT mm EWWW pom Waco? 200 WW(W) @ mwm WW§WW aimm Heard. Leanmd counsel for/the the order of Annexure P-S p Korba Circle whereby a penaJ on the petitioner. ‘Leained counsel for ti ' order impugned is appeiiable Value Added ax Act ZUUo have been initiated at the ins the duty of Appeilate Authorit initiated without serving anV petitioner has flied the instant I have heard learned C01 relevant provisions of the Chh; A11 the gn'evances win: petition regarding non-service disposed ofwith a direction th. merits in accordance with L' observation made by this Cou Shri Anand Tiwari, AdvJycate for the. petitioner. Shri Vinay Pandey, Pan e petitioner submits that though the under Section 48 of the Chhattisgarh however, since the whole proceedings tance of the officer who is discharging y and since the proceedings have been Show cause notice to the petitioner, the petition. insel for the parties. l have perused the ittisgarh Value Added Tax Act, 2005. 3h the petitioner has raised in this of notice or otherwise can he raised by the petitioner before the Appeiate Tribunal. Therefore, this petition is ”before. the Appeliate T‘Iibunai, at if the petitioner raises his grievances :1 Lawyer for the State. the same shall he decided on its own iw Without being influenced by any rt. The application for the condonation ( Pro A ooooooo.‘oo.toooooooo petitioner has flled this petition against assed by the Commercial Tax Officer tV ol Ks. / 09 'JOU/ has been imposed l XI—HC-78 ammm mm MM {£200 V2“? WW (WW) mwm WWW mm§w®w WWW %a¢%11311%$r of delav, if anv, in ITn'ng of the appeal may also be coxmid'emc‘i by the Appsilate Tribunai as p€r 111165. T116 petition is according 1y disposed of. Consequantlv, M.W.P.Nc‘ 168i’2007 also stand$ disposed of. Sd/- Dh1rendra Mlshra‘ Judge /,# « \_ P.T.O. gl ‘ i/3f.;‘