LAWS(TLNG)-2021-1-94

SPACENET ENTERPRISES INDI LIMITED Vs. GOVERNMENT OF TELANGANA

Decided On January 29, 2021
Spacenet Enterprises Indi Limited Appellant
V/S
Government Of Telangana Respondents

JUDGEMENT

(1.) In this Writ Petition, the petitioner is challenging Assessment Order No.36466 dt.27.03.2020 passed by 2nd 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 counsel for petitioner contends that though the impugned Assessment Order refers to issuance of a show-cause notice, a Reminder Notice dt.18.11.2019 and a Final Notice dt.06.03.2020, none of these notices were served on petitioner and no personal hearing was also afforded to petitioner.

(3.) The counsel for petitioner further contends that petitioner came to know about passing of the order on receipt of a notice from its Banker-HDFC Bank that an attachment order was issued under Section 29 of the TS VAT Act, 2005 by the 2nd respondent demanding tax pursuant to the said Assessment Order.