LAWS(TLNG)-2021-1-83

MANISH KUMAR GUPTA HARISH Vs. COMMERCIAL TAX OFFICER

Decided On January 29, 2021
Manish Kumar Gupta Harish Appellant
V/S
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) In this Writ Petition, petitioner assails AO.No.36850 dt.27.03.2020, passed by 1st respondent for the period April, 2015 to March, 2016 under the Central Sales Tax Act, 1956 (for short, 'the Act') , and also a Demand Notice dt.07.09.2020 issued by 1st respondent.

(2.) Petitioner contends that on 07.09.2020 an e-mail was received by it enclosing an Arrear Notice for CST balance tax which the petitioner noticed on 15.10.2020, and that it then contacted the 1st respondent and obtained copy of the impugned order on 17.12.2020.

(3.) Petitioner further contends that though the impugned order refers to show-cause notice, a Reminder Notice dt.18.11.2019 and a Final Notice dt.06.03.2020, in fact none of these were served on petitioner, and no personal hearing was afforded to petitioner.