RISHABH STEELS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order A.O.No.52447 dt.31.03.2020 passed by 1st respondent for the Assessment Year 2015-16 under the Central Sales Tax Act, 1956.

(2.) Petitioner herein contends that petitioner was served a showcause notice by 1st respondent to which the petitioner filed a response electronically on 07.08.2019 itself; that it also submitted electronically 'C' Forms covering turnover of Rs.2,08,20,699/- and claimed concessional rate of tax; that it also claimed exemption on inter-State sales on exempted goods and certain other deductions, etc; that it did not receive any further Notice from 1st respondent; and on 14.12.2020, the 1st respondent served on it the impugned Assessment Order.

(3.) The petitioner further contends that 1st respondent had rejected its claim and confirmed the proposals contained in the show-cause notice on the ground that it did not file any documentary evidence in support of its claim and had not physically filed 'C' Forms, though it filed electronically the said 'C' Forms which were not considered ; that no personal hearing was afforded to it; and though there is mention about a Final Notice dt.06.03.2020 in the impugned order, the petitioner never received it.