SIARE TECHNOLOGIES Vs. GOVERNMENT OF TELANGANA

JUDGEMENT

(1.) The petitioner has challenged the Assessment Order A.O.No.28643 dt.13.03.2020 for the period April, 2015 to March, 2016 and the consequent demand notice dt.15.03.2020 issued by the 3rd respondent apart from the garnishee notice dt.16.11.2020 issued by the 3rd respondent to its banker.

(2.) The petitioner contends that it received a show-cause notice from the 3rd respondent and filed objections thereto online on 22.01.2020; that the 3rd respondent called upon the petitioner to attend personal hearing on 11.03.2020; that the petitioner could not attend the same but its Branch Manager appeared and submitted certain documents in support of its CST Returns and requested further time for submission of C-Forms relating to inter-State sales since the same had to be secured from different States and different dealers/customers; that the 3rd respondent orally informed the representative of the petitioner that the next date of hearing would be intimated, but suddenly the impugned Assessment Order passed by the 3rd respondent was received by the petitioner on 16.03.2020 without mentioning that time was sought by petitioner for submitting C-Forms for inter-State sales.

(3.) The petitioner contends that a garnishee notice dt.16.11.2020 was issued under Section 29 of the TVAT Act, 2005 to the petitioner's banker and the bank account of the petitioner was frozen by the bank; the petitioner then gave a letter dt.03.12.2020 agreeing to pay 25% of the tax liability to unfreeze the bank account and also issued two post dated cheques dt.29.12.2020 and 20.01.2021 for Rs.5,00,000/- each intimating that the petitioner is proposing to challenge the Assessment Order and seek reassessment. The petitioner also stated that it had paid a sum of Rs.3,33,364/- without prejudice to their rights and that subsequently the 3rd respondent had revoked, through a letter dt.04.12.2020, the garnishee notice dt.16.11.2020.