VENKATA SAI TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner is challenging the Assessment Order No.34865 dt.26.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period 2015-16, received by the petitioner on 16.11.2020, on the ground of violation of principles of natural justice.

(2.) The petitioner contends that it had affected sales in the course of export out of India which are exempted under the CST Act and in support of its claim for exemption, it had filed statutory H Forms before the 1st respondent on 18.07.2018 and 14.10.2020.

(3.) The petitioner contends that it was surprised to receive a demand notice on 29.10.2020 issued by the 1st respondent demanding the alleged balance tax of Rs.35,04,735/- for the year 2015-16 under the CST Act; on enquiry in the office of the 1st respondent, the petitioner came to know that the 1st respondent had taken up assessment for the year 2015- 16 under the CST Act and passed the impugned order on 26.03.2020.