2019 (5) TMI 801

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.... K KUMAR For The Respondent : GP FOR COMMERCIAL TAX TG ORDER: (Per Hon'ble Sri Justice V. Ramasubramanian) Aggrieved by an order of assessment passed for the period 2013-14 under the Central Sales Tax (CST) Act, 1956, the dealer has come up with the above Writ Petition. 2. Heard Mr. M.V.J.K. Kumar, learned counsel for the petitioner and Mr. J. Anil Kumar, learned Special Standing Co....

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....cted the old address and that therefore there was no mistake on the part of the Department in sending the notices to the old address. 5. It appears that the change of the office premises of the petitioner allegedly happened in the year 2009, but the 'e-filing' was introduced in 2011. Though the petitioner has produced a copy of Form - 112 allegedly filed by them and the same also carries the ru....