Section 24(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)If the Commissioner is satisfied that the application for enrolment is in order, he shall issue to the applicant an enrolment certificate in the prescribed form. If the Commissioner, after making such enquiry as he deems fit, and after giving the applicant a reasonable opportunity of being heard is not so satisfied, he shall, for reasons to be recorded in writing, reject the application.
