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of <h1>Court overturns assessment orders, granting petitioners opportunity to challenge, emphasizing natural justice principles.</h1> <h3>M/s. Bygging India Ltd Versus Assistant Commissioner CT</h3> M/s. Bygging India Ltd Versus Assistant Commissioner CT - TMI Issues Involved:Challenge to assessment orders passed during lockdown period under CST Act, 1956 for the assessment year 2015-16.Analysis:1. The writ petitions challenge assessment orders passed by Commercial Tax Authorities during the lockdown period. The common ground is that the orders were passed at the end of the limitation period during the lockdown, violating principles of natural justice.2. Petitioners argue that due to lockdown, they were unable to operate their businesses as per government orders. The assessing authorities passed assessment orders raising tax demands without giving the petitioners a chance to submit objections or attend personal hearings.3. Respondent authorities argue that the assessment orders were passed within the four-year limitation period under the CST Act. They claim the burden is on the assessee to prove any turnover not liable for tax.4. The court considers whether the assessment orders were valid and in adherence with natural justice principles. It notes the lockdown regulations issued by the Government of Telangana, which required closure of all commercial establishments.5. The court finds that the petitioners acted in compliance with the lockdown regulations to prevent the spread of the virus. However, the assessing authorities proceeded with assessments without affording adequate opportunity to the petitioners, violating principles of natural justice.6. Consequently, the court sets aside the assessment orders and remits the matters back to the authorities for fresh orders after issuing notices to the petitioners. The petitioners are granted six weeks to file explanations/objections with supporting material, and the authorities must consider these submissions along with providing a personal hearing.7. The court refrains from considering other grounds of challenge raised by the petitioners, allowing them to raise these before the assessing authorities. The miscellaneous petitions pending stand closed with no costs awarded.
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