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of <h1>Court sets aside assessment order under Central Sales Tax Act, 1956, grants petitioner opportunity for fresh assessment.</h1> <h3>M/s. Om Sai Multi Core Services Versus The Assistant Commissioner (ST), Hyderabad and another</h3> M/s. Om Sai Multi Core Services Versus The Assistant Commissioner (ST), Hyderabad and another - TMI Issues Involved:1. Challenge to order of assessment under Central Sales Tax Act, 1956.2. Show cause notice sent to previous address.3. Treatment of claimed exempt turnover as stock transfer.4. Direction for petitioner to make payment.5. Setting aside of impugned order and directions for filing reply and fresh assessment.Analysis:1. The petitioner challenged an order of assessment under the Central Sales Tax Act, 1956. The petitioner contended that the show cause notice was sent to the previous address, preventing them from filing a reply. However, it was noted that Form VAT 112 was not filed by the petitioner, justifying the Assessing Officer's action in sending the notice to the address on record.2. Despite the above, the turnover claimed as exempt under the Telangana Value Added Tax Act, 2005, was treated as a stock transfer, resulting in a levy under the CST Act, 1956. The court acknowledged that had the petitioner promptly updated their address and participated in the proceedings, this situation could have been avoided. Consequently, the court decided to grant the petitioner one opportunity. Although the respondents were not at fault, the petitioner was directed to make a payment of Rs. 3,00,000, which was duly complied with.3. As a result of the above considerations, the writ petition was allowed, the impugned order was set aside, and the petitioner was instructed to file their reply to the show cause notice and the points in the impugned order by a specified deadline. The Assessing Officer was directed to schedule a personal hearing before a certain date and, after hearing the petitioner, to pass fresh orders. The amount deposited by the petitioner would be handled based on the outcome of the assessment, with a provision for refund if no tax liability was ultimately imposed.4. The judgment also addressed any pending miscellaneous petitions, stating that they would be dismissed with no specific order as to costs.
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