RADHAKRISHNA TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order No.36301 dt.27.03.2020 passed by 1st 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 petitioner contends that a Demand Notice dt.10.11.2020 was issued by 1st respondent to petitioner demanding payment of tax of Rs.79,110/- for the above period under the said Act, and when petitioner approached 1st respondent, he was informed about passing of the impugned assessment order.

(3.) The petitioner contends that though the impugned Assessment Order refers to issuance of a show-cause notice and states that petitioner filed a response electronically on 18.01.2020 and also appeared for a personal hearing on 11.03.2020, no such show-cause notice was served on petitioner and he did not have the opportunity to file any response, and petitioner was not informed about any date fixed for personal hearing.