PAI INTERNATIONAL ELECTRONICS LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner assails the Assessment Order AAO No.50650 dt.31-03-2020 passed by the 1st respondent for the assessment period April, 2015 to March, 2016 under the Central Sales Tax Act, 1956 (for short 'the Act').

(2.) It is the contention of petitioner that on 29-10-2020, an arrears notice was served on petitioner by the 1st respondent demanding Rs.76,55,627/- towards dues under the Act for the above period; that it approached the 1st respondent and it then informed that these dues relate to the impugned Assessment Order dt.31-03-2020 passed by the 1st respondent for the above period under the Act; and that the said order was also served on the petitioner through e.mail.

(3.) Petitioner contends that though the impugned order mentioned that a show cause and also notices dt.19-11-2019 and 06-03-2020 were issued to the petitioner and petitioner never responded to them, no such notices were served on petitioner at any point of time.