DIVYA SAKTHI SERVICES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ petition is filed by the petitioner to declare the action of the respondent -Commercial Tax Officer, Balanagar Circle, Hyderabad, in passing the proceedings dated 30.03.2013, served on the petitioner on 12.06.2013 for the tax period 2009 -2010 under the Central Sales Tax Act (for short "CST Act"), as arbitrary, contrary to law and in violation of principles of natural justice and rule of law and also without jurisdiction and consequently set aside the assessment proceedings dated 30.03.2013 as null and void and pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case. The writ petition assails the assessment Order dated 30.03.2013 passed by the Commercial Tax Officer, Balanagar Circle, Hyderabad for the assessment year 2009 -2010 under CST Act.

(2.) THE grievance of the petitioner is that before passing the impugned order there was no notice issued to the petitioner and further more importantly as seen from the assessment order, which was served at the address of the assessee, that the assessee had been assessed under CST Act for a net turnover of Rs. 1,29,26,970/ - for an amount of Rs. 17,32,801/ -.

(3.) ON behalf of the assessee, an affidavit was filed by Smt. K. Varalakshmi W/o Late Kamma Satyanarayana Murthy. It was further stated that her husband died on 25.10.2011 and she was unaware of the business transactions and it is only after consulting the consultant, she could approach the Court on being instructed that as per the very returns which were the basis for the assessing authority i.e. respondent herein, to arrive at the turnover, there were in fact no central sales tax transactions.