MAKARANA MARBLE CENTRE Vs. ASSISTANT COMMISSIONER ST.

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the assessment order AO No.48733 dt.30-03-2020 passed by the 1st respondent under the Central Sales Tax Act, 1956 (for short the Act ) for the period April, 2015 to March, 2016.

(2.) It is the contention of the Petitioner that the 1st respondent issued notice on 03-11-2020 under Section 29 of the Telangana VAT Act to petitioner s Banker i.e. 3rd respondent demanding payment of tax of Rs.1,99,143/-; petitioner then came to know about passing of the impugned order; and secured it on 18-01-2021.

(3.) Learned counsel for petitioner contends that though the impugned order refers to issuance of a show cause notice and final notice having been issued to the petitioner on 06-03-2020, neither of these notices have been served on petitioner and no personal hearing was afforded to the petitioner.