SAMAY PACKAGING Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AO No.38273 dt.27-03-2020 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 contends that it received information from its Banker i.e. the 3rd respondent that 1st respondent had issued Garnishee notice under Section 29 of the Telangana Vat Act, 2005 on 10-11-2020 demanding payment of Rs.6,00,198.27 ps., allegedly due from the petitioner for the Assessment Year 2015-16 under the Act.

(3.) Petitioner contends that it then approached the office of the 1st respondent to enquire about the same and on 23-11-2020, the office of the 1st respondent served upon the petitioner the impugned Assessment Order dt.27-03-2020.