2024 (7) TMI 799

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....he petitioner: Mr. Amar Pratap Singh 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 JUS....

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.... cause notice as mandated in Section 74 (1) 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 ....