SUNIL GULABHSINH VED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AO No.51805 dt.31-03-2020 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 a show notice dt.01-06-2017 had been issued by 1st respondent to the petitioner and petitioner filed his explanation thereto on 15-06-2017 and also submitted 32 Nos. of 'C' Forms covering a turnover of Rs.1,40,34,839, 2 Nos. of 'H' forms against Deemed Export sales of a turnover of Rs.24,48,154/-, 4 Nos. of 'E1' forms and 7 Nos. of 'C' forms in respect of transit sales on a turnover of Rs.29,87,178/- and 173 Nos. of 'C' forms and not covered by 'E1' Forms on a turnover of Rs.7,29,02,931/-; that in the explanation, the petitioner has also stated that a turnover of Rs.1,89,54,669/- is not covered by 'E1' forms and 'C' Forms; and petitioner requested to grant some more time to submit remaining declarations to the 1st respondent.

(3.) Petitioner contends that a notice under Section 29 of the Telangana VAT Act was issued by the 1st respondent to the 2nd respondent, who is the Banker of petitioner on 02-12-2020 and prior thereto, an arrears notice dt.21-10-2020 was also issued to the petitioner by the 1st respondent.