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TATA STEEL LTD. vs. STATE OF CHHATTISGARH & OTHER
(Chhattisgarh High Court)

Hon'ble Judges:

RAKESH MOHAN PANDEY
Pet. Counsel
M.s. Mittal
Res. Counsel
Akanksha Jain

Petitioner / Applicant

TATA STEEL LTD.
Respondent STATE OF CHHATTISGARH & OTHER
Court Chhattisgarh High Court
State

Chhatisgarh

Date Nov 7, 2023
Order No.

WPT No.167 of 2023

Citation

2023(11) TAXREPLY 8658
Original Order
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ORDER

ORDER Heard. 1) Learned Senior Counsel appearing for the petitioner would submit that a notice under Section 73 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short ‘ the Act of 2017’) was issued by the Revenue and the petitioner was directed to appear before the Deputy Commissioner State Tax, Division-2, Raipur (C.G.) but in details column, date of personal hearing, time of personal hearing and venue were not mentioned. It is further argued by learned Senior counsel that according to the provisions of Section 75(4) of the Act of 2017, an opportunity ought to be granted by the authorities before determining the tax value. It is also argued that no such opportunity has been granted, therefore, the impugned notice issued by the authority is illegal and liable to be set aside. 2) On the other hand, learned counsel for the State would oppose the submissions made by learned Senior counsel appearing for the petitioner. Ms. Jain would submit that several ....

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