2021 (4) TMI 976

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....17. 2. According to the petitioner, it was originally on the rolls of the 2nd respondent and was filing monthly returns before him under the Act. 3. Petitioner contends that it had filed 'F' and 'C' forms through letters dt.07-08-2017, 02-12-2017 and 05-03-2018 before the 2nd respondent's office. 4. Later, petitioner's file was transferred from 2nd respondent to 1st respondent. 5. On 04-06-2019, a show cause notice was issued by 1st respondent proposing to assess the petitioner under the Act for the above period. 6. Petitioner contends that petitioner did not receive any reminder notice dt.01-02-2021 and no opportunity was provided for the petitioner for a personal hearing, and the impugned Assessment Order was passed on 31-0....

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....r the Act for the period 2015-16 after 22-03-2020, the day when lockdown was imposed by the State Government and Central Government on account of Covid-19 pandemic, numbering to more than 200, where (a) show cause notices have not been served, (b) reminder notices were not issued, (c) personal hearing was not afforded, and (d) even in cases where show causes notice were served and explanation has been furnished, such explanations and documents filed along with explanations, were not considered. All these Assessment Orders had been set aside and the matters were remitted to the respective Assessing Officers. 12. It was pointed out to the learned Special Counsel appearing for Commercial Taxes in those cases that this sort of disposal by th....