2020 (12) TMI 1170

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....r : S Dwarakanath For the Respondent : 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 o....

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.... show-cause notice had been issued by the 1st respondent 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 pandemi....

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....he turnovers in the returns filed by petitioner had 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 ough....