2020 (12) TMI 752

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.... S Krishna Murthy For the Respondent  : GP For Commercial Tax TG ORDER : In this Writ Petition the petitioner is challenging the Assessment Order No.35396 dt.26.03.2020 passed by 1st respondent for the period April, 2015 to March, 2016 under the provisions of the Central Sales Tax Act, 1956 (for short, 'the Act'). 2. The petitioner contends that the 2nd respondent, who is the bank....

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....r personal hearing, in fact, no such show-cause notice was served on petitioner, and the petitioner had not filed any objections to the same. 5. Petitioner contends that it had suffered serious prejudice on account of such violation of principles of natural justice and so the impugned assessment order by the 1st respondent and the consequential garnishee order issued by the 1st respondent to th....

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....6 and the consequential garnishee order dt.09.11.2020 served by the 1st respondent on the 2nd respondent under Section 79 of the Telangana State G.S.T. Act, 2017 are set aside; the matter is remitted back to 1st respondent for fresh consideration; the 1st respondent shall serve a show-cause notice on the petitioner in accordance with rule 64 of the Telangana VAT Rules indicating the proposed tax a....