Writ Petition Allowed due to Improper Service of Notices

The Writ Petition challenging an assessment order under the CST Act, 1956 was allowed. The assessment order was set aside due to improper service of notices, granting the petitioner another opportunity for a fair hearing. The matter was remanded back to the Assessing Authority for fresh orders, with the petitioner directed to file objections by a specified date. The Assessing Officer was instructed to schedule a personal hearing, update the petitioner's address, and issue new orders in compliance with the law. No costs were awarded, and pending Miscellaneous Petitions were closed.

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Issues:
Challenge to assessment order under the Central Sales Tax (CST) Act, 1956 due to lack of proper service of show-cause notices and other notices.

Analysis:
The petitioner challenged an assessment order for the period 2013-14 under the CST Act, 1956, citing lack of proper service of show-cause notices and other notices. The contention was that despite filing Form - 112 for a change of address, notices were sent to the old address, leading to a denial of fair opportunity of hearing. The Department argued that Form - 112 was not available in the files and that all returns reflected the old address, justifying the notices sent to the old address.

The petitioner claimed to have changed office premises in 2009, but e-filing began in 2011. Although the petitioner produced a copy of Form - 112 with the Department's rubber stamp, the Department stated it was not available in the files. The court acknowledged the difficulty in determining fault and opted to grant the petitioner another opportunity for a fair hearing, even if fault was not found on the Department's part.

Consequently, the Writ Petition was allowed, the assessment order was set aside, and the matter was remanded back to the Assessing Authority. The petitioner was directed to file objections by a specified date, treating the impugned order as a show-cause notice. The Assessing Officer was instructed to schedule a personal hearing and issue fresh orders in compliance with the law. The Department was also directed to update the petitioner's address as per Form VAT - 112. No costs were awarded in this case, and any pending Miscellaneous Petitions were closed as a result of the judgment.

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