KALEESUWARI REFINERY PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) 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 was given opportunity to file objections and to avail personal hearing on 23.11.2019 and that it was mentioned in the said notice that a show-cause notice dt.10.07.2019 was issued to petitioner and the petitioner had not filed objections thereto.

(3.) Petitioner contends that it never received any show-cause notice dt.10.07.2019 or any mail from the Office of the 1st respondent prior to the Notice dt.16.11.2019; from this mail only the petitioner came to know that the Assessment for the period 2015-16 under the CST Act had been taken up by the 1st respondent; and that the alleged show-cause notice dt.10.07.2019 was served on the petitioner by e-mail only on 16.11.2019 along with personal hearing notice.