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2021 (3) TMI 1076 - HC - VAT and Sales TaxIssuance of notices - proper jurisdiction to issue notices - HELD THAT:- The notices have been issued by the competent authority under the provisions of Act 2003. The notices have not been issued by an authority who is not having jurisdiction in the matter - in view of the decision in the case of Hon’ble Supreme Court in the case of UNION OF INDIA AND ANOTHER VERSUS KUNISETTY SATYANARAYANA [2006 (11) TMI 543 - SUPREME COURT], as the authority who has issued the show cause notice is having jurisdiction to do so, a mere issuance of show cause notice does not infringe the right of the present appellant and therefore, the question of interfering with the show cause notice does not arise. Appeal disposed off.
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