2018 (4) TMI 1780

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.... J. UMA DEVI JJ. S. R. R. Viswanath   for the petitioner. S. Suri Babu , Special Standing Counsel for CT, for the respondent Nos. 1 to 3. K. Lakshman   Assistant Solicitor General, for the respondent No. 4. ORDER Challenging an order of assessment passed under the Central Sales Tax Act, 1956, the dealer has come up with the above writ petition. 2. Heard Mr. S.....

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.... The petitioner's branch at Guntur did not do any business in the financial year 2013-14 to 2017-18. Since the petitioner wants to revive its export business at Guntur it did not report stoppage of business or seek cancellation of registration. It has been submitting the nil returns. Due to losses sustained by the petitioner many employees working in Guntur branch left the company. 10....

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.... that he is a 100 per cent. exporter. Therefore, it was within the knowledge of the assessing officer to take note of the previous assessment orders before coming to the conclusion that he did in the impugned order, despite the failure of the petitioner to file objections. 8. In cases where the objections are not filed to the show-cause notices and the assessees do not participate in the assess....