STUDIO 3D PROPRIETOR FIRM Vs. STATE OF TELANGANA

JUDGEMENT

(1.) In this Writ Petition, petitioner is challenging the notice of Final VAT Assessment and Demand dt.30.03.2020 issued by the 1st respondent.

(2.) Petitioner received final notice dt.13.03.2020 from the 3rd respondent alleging that a show cause notice for the assessment under the Central Sales Tax Act, 1956 (for short 'the Act') for the year 2015-16 was issued to the petitioner and that the petitioner was permitted to avail the opportunity of personal hearing in the said notice; that petitioner having filed objections, did not avail the opportunity of personal hearing and so a final opportunity was given to the petitioner to avail such personal hearing by 16.03.2020.

(3.) This communication was received by the petitioner on 17.03.2020, after the date fixed for personal hearing had expired.