BRANDS BAZAR Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order No.46802 dt.30.03.2020 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 though the impugned Assessment Order states that a show-cause as well as a Reminder Notice dt.18.01.2019 and a Final Notice dt.06.03.2020 were served on petitioner, no such notices were served on petitioner and personal hearing was also not afforded to petitioner.

(3.) Moreover, the impugned order was passed on 30.03.2020 after lockdown was declared by the Union and State Governments on account of COVID - 19 Pandemic when no Government Offices except those dealing with emergency services were functioning and there were severe restrictions on movement of citizens.