2020 (7) TMI 675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anath Respondent Advocate : GP For Commercial Tax TG O R D E R: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) 1. In this Writ Petition, petitioner is aggrieved by the assessment order No.53886 dt.31.03.2020 for the year 2015-16 under the CST Act, 1956 passed by the 1st respondent. 2. According to the petitioner, for the same year, the 2nd respondent had completed the final assessme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entire taxable turnover, which was acknowledged by the Office of the 1st respondent on 22.03.2019, but the same were not considered by the 1st respondent. 4. It is also contended that the 1st respondent sent through e-mail , a notice dt.04.05.2019 proposing gross turnover of Rs. 12,06,30,163/- and to tax the same at 14.5% without giving any reason, as to why the earlier notice dt.27.12.2017 iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er contended that service of the personal hearing notice on 30.03.2020 at 7.15 p.m., through e-mail during the lockdown period by the 1st respondent is not proper and passing of the impugned assessment order by the 1st respondent on the very next day, i.e. 31.03.2020, cannot be sustained, and there has been a grave violation of principles of natural justice. 6. Sri J.Anil Kumar, Special Counsel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Petition is allowed; the impugned assessment order No.53886 dt.31.03.2020 passed by the 1st respondent is set aside; the matter is remitted back to the 1st respondent for fresh consideration; petitioner is permitted to file fresh objections to the show cause notice dt.04.06.2019 issued by the 1st respondent, if the petitioner so desires, within a period of three weeks from the date of receipt of....