NAV DURGA ENGINEERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AAO No.38321 dt.27-03-2020 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 its Banker, the 3rd respondent had informed petitioner that a garnishee notice dt.10-11-2020 under Section 29 of the Telangana VAT Act, 2005 was served on it demanding Rs.5,49,331/- allegedly due from the petitioner for the Assessment Year 2015-16 under the Act; and petitioner then approached the Office of the 1st respondent and secured copy of the impugned Assessment Order dt.27-03-2020.

(3.) Petitioner contends that though the said order states about service of show cause notice and also final notice dt.06-03-2020, but neither were served on petitioner, that petitioner was also not provided with a personal hearing, and there has been a violation of principles of natural justice.