MAHENDER REDDY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AO No.34977 dt.26-03-2020 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 alleges that it received a demand notice on 02-11-2020 from the office of the 1st respondent that a tax demand is outstanding pursuant to the above assessment order passed by the 1st respondent, and the 1st respondent had also issued a notice on 20-11-2020 under Section 29 of the Telangana VAT Act, 2005 to petitioner's Banker i.e. 3rd respondent requesting payment of tax of Rs.1,24,25,274/-.

(3.) Petitioner contends that after obtaining the notice from 1st respondent through petitioner's Consultant, petitioner noticed that there is pre-assessment show cause notice was never served on petitioner though the impugned order refers to issuance of such show cause notice; though impugned order refers to reminder notice dt.18-11-2019 and a final notice dt.06-03-2020, none of these notices have been served on petitioner; and petitioner had also been denied of personal hearing.