2020 (9) TMI 934

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....ioner : Shaik Jeelani Basha ORDER ( Per Sri Justice M.S.Ramachandra Rao) In this Writ Petition, the petitioner assails the Assessment Order A.O No.24643/CST/36870157564/15-16 dt.11.03.2020 passed by the 1st respondent, which was served on the petitioner on 29.07.2020. 2. The petitioner was issued a show-cause notice by the 1st respondent on 07.06.2019 proposing to assess the petitioner....

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....t sales, but are transactions of inter-State job work transactions supported by F-Forms for a total value of Rs. 2,91,45,741/-. It also submitted another objection on 10.03.2020 objecting to the proposed gross taxable turnover of Rs. 10,45,78,271/- and enclosed certain F-Forms which related to inter-State transfer of job work material. It also submitted certain job work challans issued under Centr....

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....hich is supported by the F-Forms filed by the petitioner before the 1st respondent, there is no reference in the impugned order at all. 5. Learned counsel for the petitioner contended that non- consideration of these material i.e., F-Forms in the impugned order by the 1st respondent vitiates the order. He also contended that the assessment proceedings made by the 1st respondent for the period A....

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....d by the 1st respondent is set aside; the matter is remitted back to the 1st respondent for fresh consideration; the 1st respondent shall consider the F-Forms which have also been filed by the petitioner before him; the petitioner is entitled to make submissions on the aspect of bar of limitation of the assessment proceedings for the period April, 2015 to February, 2016 invoking Sub- Rule (5A) of ....