SAI KRISHNA TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner has questioned the Assessment Order AAO.No.48053 dt.30.03.2020 passed by the 1st respondent for the period 2015-16 under the Central Sales Tax Act, 1956.

(2.) It is the contention of petitioner that the impugned Assessment Order dt.30.03.2020 had been passed by the 1st respondent without any service of prior show-cause notice on petitioner, and that there has been a violation of principles of natural justice.

(3.) The counsel for petitioner contended that no personal hearing was afforded to petitioner, and though the impugned Assessment Order states that a final notice was issued to the petitioner on 06.03.2020, no such notice was ever issued to petitioner; and that the impugned order does not also contain any reasons.