GSR CONSTRUCTIONS Vs. STATE OF TELANGANA

JUDGEMENT

(1.) In this Writ Petition, the petitioner assails the Assessment Order AAO No.48927 dt.30-03-2020 passed by the 2nd respondent for the assessment period April, 2015 to March, 2016 under the Telangana VAT Act, 2005.

(2.) The main contention of the petitioner is that prior to passing of the said Assessment Order, no show cause notice had been issued to the petitioner by the 2nd respondent and that even the impugned order was not served on the petitioner, but was only served on the Chartered Accountant of the petitioner.

(3.) In the impugned order, it is merely stated that show cause notice was issued to the petitioner. But neither the date of such notice nor the date of its service on the petitioner was mentioned.