2020 (7) TMI 314

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....S ORDER: (PER SRI JUSTICE M.S.RAMACHANDRA RAO) The petitioner company is engaged in trading of consumer electronics and durables and is registered as a Dealer under the provisions of the Telangana VAT Act, 2005 and the CST Act, 1957. 2. According to the petitioner, it operates showrooms located in both the States of Telangana and Andhra Pradesh; in the regular course of business, it used to pu....

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....st respondent passed the impugned Assessment Order No.37296 dt.27.03.2020 demanding tax of Rs. 87,10,537.44 from the petitioner. 6. The petitioner contends that the impugned order does not show that any show-cause notice was served on the petitioner and even details of the show-cause notice like reference number or date of the showcause notice are not mentioned in the impugned order which only st....

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.... 8. Sri J.Anil Kumar, Special Counsel for Commercial Taxes states, on instructions, that since the petitioner claims to have closed down its business in June, 2017, and since the impugned order does not make any reference to the date of service of the show-cause notice or intimation of personal hearing to the petitioner, the impugned order be set aside and the matter be remitted to the 1st respon....