2015 (2) TMI 1162

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..... t has been issued by an officer of co-ordinate rank, namely, the DETC (Inspection-cum-Revisional Authority), thereby rendering the impugned notice null and void - Held that:- in view of statement made by the State of Haryana, on instructions from Mr. Ajay Sihag, Excise and Taxation Officer, Hisar, the show cause notice impugned in the present petition may be treated as withdrawn but with liberty t .....

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..... passed by the Deputy Excise and Taxation Commissioner (hereinafter referred to as the DETC ), Hisar. The show cause notice for re-assessment under Section 40(2) of the Act was, therefore, required to be issued by an officer senior to the DETC, Hisar, but has been issued by an officer of co-ordinate rank, namely, the DETC (Inspection-cum-Revisional Authority), thereby rendering the impugned notic .....

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