2020 (1) TMI 1224

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.... : J V Rao For the Respondent : GP For Commercial Tax TG ORDER: (PER HON'BLE SRI JUSTICE M.S. RAMACHANDRA RAO) 1. In this Writ Petition, petitioner has challenged Assessment Order in AAO.No.52200 dt.31.03.2020 passed by the 1st respondent for the period 2015-2016 under the provisions of the Central Sales Tax Act, 1956 (for short 'the Act') and a Notice dt.19.08.2020 issued by the 1st r....

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....and there is no requirement of submission of statutory forms for claiming exemption. 5. On 23.03.2020, the 1st respondent issued a notice to the petitioner asking the petitioner to come for personal hearing on 30.03.2020. 6. A reply dt.24.03.2020 was issued by the petitioner stating that it is not in a position to submit any information or avail the opportunity of personal hearing in view of....

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.... 9. Counsel for the petitioner contended that the impugned order has been passed in haste only to overcome the bar of limitation of making assessment on 31.03.2020. 10. He also contended that on 19.08.2020 1st respondent issued another notice proposing to reassess the petitioner by granting him liberty to furnish statutory forms in support of its claim ignoring the legal position that the goods....

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....nal hearing. 13. In this view of the matter, we are satisfied that there has been violation of principles of natural justice and that grave prejudice has been caused to the petitioner. 14. Therefore, this Writ Petition is allowed; the assessment order AAO.No. 52200 dt.31.03.2020 passed by the 1st respondent for the period 2015-16 under the provisions of the CST Act, 1956 is set aside; the co....