MODI MUNDIPHARMA PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Petitioner has filed this Writ Petition questioning the Assessment Order A.O.No.53066 dt.31.03.2020 passed by the 1st respondent for the tax period 2015-16 under the provisions of the Central Sales Tax Act, 1956 (for short 'CST Act').

(2.) Petitioner contends that it received an arrears notice dt.29.10.2020 on 06.11.2020 issued by the 1st respondent demanding payment of Rs.20,20,429/- towards alleged dues under the CST Act for the above tax period; that when it approached the 1st respondent, it was informed that these dues pertain to the assessment order AA.No.53066 dt.31.03.2020 passed by the 1st respondent for the above period under the said Act and that the said order was served by e-mail.

(3.) Petitioner contends that it never received the said assessment order and that it was passed during the nationwide lockdown imposed by the Government of India in view of COVID-19 Pandemic and only after petitioner's representative approached the 1st respondent on 06.11.2020, i.e., after the receipt of the arrear notice, copy of the impugned assessment order was made available.