CHILAKA INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner assails the Assessment Order No.39030 dt.28.03.2020 passed by the 1st respondent under the CST Act, 1956 for the assessment year 2015-16.

(2.) The petitioner contends that the 3rd respondent which is the petitioner's banker informed the petitioner that it had received garnishee notice under Section 29 of Telangana VAT Act, 2005 on 17.11.2020 demanding payment of Rs.2,52,212/- allegedly due from the petitioner for the assessment year 2015-16 under the CST Act, 2005; that the petitioner was informed by the 3rd respondent of the said fact; the petitioner then approached the 1st respondent and enquired about the same and on 23.11.2020 the 1st respondent furnished to the petitioner the impugned Assessment Order dt.28.03.2020 passed by him.

(3.) The petitioner contends that prior to passing of the said order, the 1st respondent had not served on the petitioner pre-assessment show-cause notice; and though the impugned order states that final notice was issued to the petitioner on 06.03.2020, no such notice was served on the petitioner.