2020 (12) TMI 1170

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....nt : GP For Commercial Tax TG ORDER : In this Writ Petition the petitioner has assailed the Assessment Order No.51615 dt.31.03.2020 passed by the 1st respondent for the tax period 2015-16 under the Central Sales Tax Act, 1956. 2. The petitioner contends that an e-mail along with a personal hearing notice was received from the Office of 1st respondent on 16.11.2019 informing that the petitioner ....

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....espondent without verifying the CST returns filed by petitioner; that petitioner had even submitted a response on 20.11.2019 to the 1st respondent disputing the turnover as well as the tax proposed in the show-cause notice dt.10.07.2019; that petitioner could not avail the personal hearing notice given by 1st respondent on account of COVID- 19 pandemic since the date of such personal hearing was f....

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.... taken into account figures mentioned in the CST waybills and TINXYS records and passed the impugned Assessment Order. 7. The 1st respondent was bound to taken into account the response filed by petitioner on 20.11.2019 to the show-cause notice dt.10.07.2019 issued by the 1st respondent before passing the impugned assessment order. He also ought to have considered the CST returns filed by the pet....