2020 (10) TMI 212

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.... VAT Act, 2005 on the rolls of 1st respondent. 3. The 1st respondent issued a show-cause notice on 04.09.2019 proposing to tax the turnovers pertaining to certain transactions at higher rate of tax of 14.5% alleging that the transactions are inter- State transactions, and are not supported by any documentary evidence / statutory forms. 4. In response to the said show-cause notice, the petitioner contends that its representative appeared before the 1st respondent and submitted copies of its CST returns and a few sample invoices; and also submitted to the 1st respondent that the commodities sold by it, i.e., 'Beedies' are an exempted commodity in terms of Section 7 of the CST, 1956 read with Entry - 47 (b) of Schedule I to the Act and there....

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.... with the contention of petitioner that 'Beedies', the commodity which is being dealt with by petitioner in the course of its business, is exempt from tax under Section 7 read with Entry 47(b) of Schedule I to the Act. 6. There was a nation-wide lockdown on account of COVID-19 pandemic from 21.03.2020, and the petitioner received in April, 2020 the impugned Assessment Order dt.27.03.2020. 7. The counsel for petitioner contended that the delay in approaching the Court occurred on account of the lockdown which continued up to 2nd week of July, 2020. 8. A perusal of the impugned assessment order passed by the 1st respondent indicates that there are no reasons contained in the said order except that it is recorded that petitioner did not ava....