LINGA FURNITURE Vs. STATE OF TELANGANA

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order No.49281 dt.30.03.2020 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 2nd respondent had issued a show-cause notice dt.14.06.2019 to petitioner to which the petitioner submitted a reply online disputing the contents thereof, and also gave a letter dt.11.07.2019 containing details of sales affected by petitioner during the said period. But, notwithstanding the same, the 2nd respondent passed the impugned Assessment Order on 30.03.2020 without considering the replies filed by petitioner, and without giving a personal hearing to petitioner.

(3.) The counsel for petitioner also contended that 2nd respondent issued an Arrears Notice dt.14.11.2020 to petitioner to which the petitioner gave a reply on 07.12.2020 stating that he had not received the assessment order, and thereafter the impugned order was served on petitioner on 07.12.2020.