2020 (7) TMI 229

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....ondent Advocate: GP For Commercial Tax TG ORDER: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) 1. Petitioner is a manufacturer of industrial paints and powder coatings and also a trader in resins. It is also an assessee on the rolls of the 1st respondent under the Telangana VAT Act, 2005. 2. Admittedly, an assessment order No.25055 dt.30.03.2016 was passed by the 1st respondent for the asses....

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....questing return of the original C-Declaration Forms so that he can get them rectified. Petitioner also requested for a personal hearing in the said matter. 5. The 2nd respondent issued a personal hearing notice on 04.03.2020 proposing to hear personally on 10.03.2020. This personal hearing notice got served on the petitioner on 18.03.2020, after 10.03.2020, the date fixed for hearing. 6. Petiti....

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....r could seek clarification from his vendors, who had issued them to him; and the 2nd respondent could not have denied personal hearing to the petitioner and passed the impugned revisional order, when there was a lockdown imposed by the Government of India as well as the State of the Telangana disabling the petitioner from making appearance for the personal hearing scheduled on 23.03.2020. 10. Sri....

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....osed by the State and the Central Governments, petitioner was unable to avail the personal hearing offered by the 2nd respondent on 23.03.2020 and the 2nd respondent ought to have waited till the lockdown is lifted to pass the impugned order dt.28.03.2020. 13. Sri J.Anil Kumar, Special Counsel for Commercial Taxes does not dispute the curfew and lock down imposed on account of COVID-19 pandemic s....