2018 (4) TMI 1780

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....ath   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. R. R. Viswanath, learned counsel for the pet....

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....ness 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. The petitioner was not aware of any pre-assessment show- cause ....

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....owledge 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 assessment proceedings, the assessing officer should normally look into the m....