SHIVAJIRARN SURYAPRAKASH LOYA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner is assailing the Assessment Order No.37483 dt. 27/3/2020 passed by the 1st respondent under the CST Act, 1956 for the period April, 2015 to March, 2016.

(2.) The petitioner contends that on 16.11.2020, the 1st respondent telephoned to the petitioner and served the impugned Assessment Order and demanded payment of Rs.27,29,327.00 for the year 2015-16 under the CST Act, 1956.

(3.) According to the petitioner, no pre-assessment show-cause notice had been served on the petitioner though the impugned order says that such notice was issued to the petitioner. It also contends that the Assessment Order refers to reminder notice dt. 20/11/2019 and final notice dt.06.03.2020, but neither of these notices was served on the petitioner and no personal hearing was afforded to the petitioner.