(1.) This Writ Petition is filed assailing the Assessment Order AAO No.39650 dt.28-03-2020 passed by the 2nd respondent for the period April, 2015 to March, 2016 under the Central Sales Tax Act, 1956 (for short 'the Act').
(2.) A show cause notice was served on 24-06-2019 and thereafter a reminder notice was issued on 16-11-2019 apart from a final notice on 06-03-2020 to the petitioner.
(3.) In response thereto, petitioner had filed an explanation on 26-03-2020 enclosing certain documents and denying liability under the Act on the ground that only Service Tax was payable, that petitioner was paying Service Tax and also filing returns of Service Tax with the appropriate Authority.