Impugned order quashed for want of proper notice

Sunil Kumar Agrawal Vs State of Chhattisgarh Through Joint Commissioner (Chhattisgarh High Court) Chhattisgarh High Court held that impugned order is not sustainable as Show Cause Notice under Section 49 (3) is not stated to be issued nor placed on record by learned counsel for the State. Facts- After issuance of work order by SECL, petitioners, who are registered dealer under the provisions of the Chhattisgarh Value Added Tax, 2005 (the Act of 2005) and the Central Sales Tax Act, 1956 (the Act of 1956), submitted amendment application seeking incorporation of ‘High Speed Diesel HSD̵...