2020 (8) TMI 221

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.... FOR THE PETITIONER : A V A SIVA KARTIKEYA FOR THE RESPONDENT : GP FOR COMMERCIAL TAX TG ORDER ( Per Hon'ble Sri Justice M. S. Ramachandra Rao ) In this Writ Petition the petitioner assails Assessment Order No.18295 dt.29.02.2020 passed by the 1st respondent. 2. The petitioner is a registered dealer on the rolls of the 1st respondent under the Central Sales Tax Act. 3. The petiti....

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....es along with a detailed table showing all the transactions on 06.07.2019 to the 1st respondent, and the same was also acknowledged by the 1st respondent. Copy of the petitioner's representation dt.06.07.2019 submitted to the 1st respondent is also filed as Ex.P.2. As regards sales made in the course of import in terms of Section 5(2) of the Act, the petitioner submitted details of these transacti....

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....formation was filed. 10. On 03.03.2020, the petitioner received the impugned assessment order dt.29.02.2020 passed by the 1st respondent under the Central Sales Tax Act, 1956 in which none of the material filed by the petitioner has been referred to by the 1st respondent. Moreover, the impugned order reads as if no person attended the personal hearing, which is factually incorrect. 11. The c....

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....personal hearing. 13. We are of the opinion that it was the duty of the 1st respondent to refer to the documents submitted by the petitioner along with its replies dt.06.07.2019 and 09.07.2019 (Exs.P.2 and P.3) and the failure of the 1st respondent to do so before passing of the impugned order vitiates the said impugned order. 14. Accordingly, the Writ Petition is allowed. The impugned Asses....