DHOPESHWAR AND SONS Vs. STATE TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AO No.34877 dt.26-03-2020 passed by 1st respondent for the tax period 2015-16 under the provisions of the Central Sales Tax Act, 1956 (for short 'the Act').

(2.) Petitioner contends that it had received two show cause notices, one on 26-07-2017 and another on 07-06-2019; that petitioner sought 15 days time through an e.mail dt.22-06-2019 from 1st respondent, but thereafter no intimation was received from the 1st respondent.

(3.) Petitioner contends that petitioner prepared a reply on 20-03- 2020, but on account of lockdown declared in the entire country, it could not file the same. It contends that it filed the said reply on 06-07-2020 furnishing shipping details in respect of Direct export sales along with part of the 'C' forms requesting 15 days time to file the balance 'C' forms.