2021 (7) TMI 585

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the original 'H' declaration forms after completion of the assessment order for the assessment year 2015-16 (CST) as illegal, arbitrary and against the principles of natural justice and for a consequential order which is deemed fit by the Court under the circumstances. 2. (a) The petitioner's case succinctly is that the petitioner is a partnership firm engaged in the business of export of Chillies and it is an assessee on the rolls of the 1st respondent under the A.P. VAT Act, 2005 and the CST Act, 1956, bearing TIN No.378681284678. The petitioner submitted its monthly returns for the assessment year 2015-16. Having regard to the gross and net turnovers of Rs.85,02,36,077/-, the petitioner was assessed to tax @5% amounting to Rs.4,25,11,8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act was deemed served. The petitioner further submits that the entire assessment was with regard to the non-submission of 'H' declaration forms covering a turnover of Rs.83,03,84,877/- representing export sales and consignment sales covered by 'F' declaration forms amounting to Rs.1,98,51,200/-. Immediately, after receipt of assessment order, the petitioner by its letter dated 24.11.2020 submitted 'H' declaration forms and 'F' declaration forms covering the entire turnover and requested the 1st respondent to revise the assessment order in terms of Rule 12(7) and Rule 12(10)(a) of the CST (R&T) Rules, 1957. However, the 1st respondent issued an endorsement dated 25.11.2020 stating that the assessment of the petitioner firm had already been c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assistant Government Pleader for Commercial Tax opposed the writ petition stating that in due compliance of the CST Act, 1956 and A.P. VAT Rules, 2005, a notice was sent but it was returned unserved and thereafter, the assessment order was passed. 6. We have perused the above respective submissions. The main submission of the petitioner is that due to the lockdown which was in force due to the covid pandemic-19, the petitioner was operating from Chennai by closing down the office at Guntur and in those circumstances, he could not receive the copy of the assessment order, which was said to be sent by registered post. Admittedly, the date of assessment order is 30.03.2020 and the said date falls within the covid lockdown period. Therefore, w....