MATHRUSRI ENTERPRISES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AO No.44791 dt.29-03-2020 passed by 1st respondent for the tax period 2015-16 under the Central Sales Tax Act, 1956 (for short 'the Act').

(2.) Petitioner contends that its Banker informed it in September, 2020 that a notice under Section 29 of the Telangana VAT Act, 1956 had been served on the Banker, that petitioner verified the website of the respondent and then discovered that the impugned assessment order had been passed by 1st respondent without serving prior show cause notice on petitioner.

(3.) According to the petitioner, it had discontinued business even prior to the introduction of GST Act, 2017, and even though the impugned order refers to pre-assessment notice and filing a response electronically by petitioner on 26-06-2019, no such notice was served on petitioner and petitioner did not file any response.