VARALAKSHMI TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the assessment order in AO.No.48296 dt.30.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period 2015-16.

(2.) Petitioner alleges that information was received by the petitioner over phone from the office of the 1st respondent in the 1st week of January, 2021 about the passing of the impugned assessment order and the representative of the petitioner approached the 1st respondent in the 2nd week of January, 2021 and secured copy of the impugned assessment order dt.30.03.2020.

(3.) Counsel for petitioner contends that though the impugned assessment order refers to issuance of a show- cause notice dt.05.11.2019 and a final notice on 06.03.2020, none of these were served on the petitioner. He also contends that no personal hearing was afforded to the petitioner.