TMI Blog2019 (6) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2019 - - - Dated:- 26-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR MIHIR JOSHI, SENIOR ADVOCATE with MR ROSHIL NICHANI, MR AAYOG DOSHI, MRS.DIMPLE GOHIL, ADVOCATES for NANAVATIASSOCIATES (1375) For The Respondent (s) : MS MAITHILI MEHTA, AGP ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The writ-applicant is a company incorporated under the Companies Act, 1956. The writ-applicant seeks to challenge the legality and validity of the show-cause notice, purported to have been issued by the Dy. Commissioner of State Tax, Petroleum 1 and 2, Ahmedabad, in exercise of his powers under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( d) Commissioners of Central Tax or Additional Directors General of Central Tax, ( e) Additional Commissioners of Central Tax or Additional Directors of Central Tax, ( f) Joint Commissioners of Central Tax or Joint Directors of Central Tax, ( g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax, ( h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and ( i) any other class of officers as it may deem fit : 5. The proviso to Section 3 of the Act clarifies the officers appointed under the Act shall be deemed to be the officers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment appointing the Dy. Commissioner of State Tax, he could not have issued the show-cause notice under Section 74 of the Act, 2017. 9. The second submission of Mr. Joshi is that the show-cause notice under challenge is also contrary to the judgment of this Court in the case of State of Gujarat v. ONGC, reported in (2017) 97 VST 506 (Guj., wherein while interpreting the scope of the expression 'for use' in the context of sale of LPG for domestic use, this Court held the same to cover sales which are 'intended for use' by domestic household consumers. Since the notification concerned in the show-cause notice is similarly worded, the said judgment would squarely apply. 10. Having heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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