SHEEL BIOTECH LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order No.35396 dt.26.03.2020 passed by 1st respondent for the period April, 2015 to March, 2016 under the provisions of the Central Sales Tax Act, 1956 (for short, 'the Act').

(2.) The petitioner contends that the 2nd respondent, who is the banker of the petitioner, informed the petitioner that they received a Garnishee notice from 1st respondent for arrears of tax of Rs.58,89,371/- for the Assessment Year 2015-16 under Section 79 of the Telangana State Goods and Services Act, 2017 on 09.11.2020 directing it to pay the said amount to 1st respondent.

(3.) The petitioner contends that he searched the website of the Commercial Taxes Department of the State of Telangana and noticed that Assessment Order No.35396 for the Assessment Year 2015-16 had been passed by 1st respondent on 26.03.2020.