NAV SHAKTI ENTERPRISES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the Assessment Order AAO No.35637 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 contends that 3rd respondent, who is the Banker of the petitioner, had informed petitioner that 1st respondent had issued a notice on 10-11-2020 under Section 29 of the Telangana VAT Act, 2005 demanding payment of Rs.8,63,315/- allegedly due from the petitioner for the Assessment Year 2015-16 under the Act; petitioner then approached the Office of the 1st respondent on 23-11-2020 and obtained copy of the impugned Assessment Order.

(3.) Petitioner contends that though the said Assessment order refers to service of a show cause notice and a final notice dt.06-03-2020 on petitioner, neither of them were served on petitioner and no personal hearing was provided to the petitioner.