JALARAM PLASTICS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner assails the final Assessment Order No.34733 dt.26.03.2020 passed by the 1st respondent for the Assessment Year 2015-16 under the Central Sales Tax Act, 1956 (for short 'the Act') and consequential demand notice in Form 202 dt.05.11.2020.

(2.) Petitioner contends that on 05.11.2020, petitioner received demand notice from the 1st respondent demanding Rs.3,03,46,479/- from the 1st respondent making reference to the Assessment Order No.34733 dt.26.03.2020; such Assessment Order had been passed without issuing a pre-show cause notice to the petitioner and without issuing any notice for personal hearing; and there has been gross violation of principles of natural justice which has caused serious prejudice to the petitioner.

(3.) It is also contended that the impugned Assessment Order insofar as it pertains to period April, 2015 to January, 2016, is barred by limitation as per Rule 14-A(5-A) of the Central Sales Tax (Telangana) Rules. Other contentions on merits are also raised.