2003 (11) TMI 572

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....ered by B. SUBHASHAN REDDY, C.J.-This writ appeal is directed against the order of the learned single Judge in a matter arising under the Central Sales Tax Act, 1956. The merits of the case need not be gone into, for the reason that a primary point of audi alteram partem rule is projected. 2.. It is the case of the appellant that the revised notice dated November 13, 2002 has not been served....

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....was originally levied, was Rs. 10,59,010 and the penalty even comes higher at Rs. 15,88,575 making the total of Rs. 26,47,585. 3.. We earnestly feel that there has been flagrant violation of audi alteram partem rule, and in a matter like this, an opportunity has to be given. In the circumstances, this writ appeal is allowed setting aside the assessment orders passed pursuant to the revised noti....