2024 (7) TMI 799

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....h and Mr. Goverdhan Lal Sharma, Advocates. For the respondents: Mr. Anup Rattan, Advocate General with Mr. Rakesh Dhaulta, Mr. Pranay Pratap Singh, Mr. Gobind Korla, Mr. Sushant Kaprete, Additional Advocate Generals and Mr. Arsh Rattan, Ms. Priyanka Chauhan & Mr. Sidharth Jalta, Deputy Advocate General, for respondents-State. M.S. RAMACHANDRA RAO, CHIEF JUSTICE (ORAL) In this Writ petition, ....

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....) of the HPGST Act and that the impugned order is in violation of principle of natural justice. 4) Learned Advocate General contends that the second respondent actually intended to issue only a Show Cause Notice, but erroneously mentioned in para-D as if there is a determination of the tax liability alongwith penalty and interest. He contended that the impugned order dt. 20.06.2023 be treated as ....