LAKSHMIDEVI.P Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(2.) PETITIONER says that she was a dealer under the KGST Act (in short 'the Act') in consumer goods. According to her, she stopped the business with effect from 31.3.2005. In this writ petition, she is challenging Exts.P1 to P3, orders issued by the respondents under Section 17D of the Act and Exts.P4 and P5, revenue recovery notices issued for recovery of the amounts due under the aforesaid orders.

(3.) SECTION 17D(2)(g) of the Act reads as under:- The hearing shall be open to public. The date and venue of the sitting shall be intimated in advance to the dealers concerned. Information shall also be published through the local media.