HARIKRISHNA RICE INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order No.35503 dt.26.03.2020 passed by 1st respondent for the assessment year 2015-16 under the provisions of the Central Sales Tax Act, 1956 (for short, 'the Act') .

(2.) It is the contention of petitioner that petitioner received a Demand Notice dt.26.11.2020 from 1st respondent demanding payment of Rs.1,67,334/- for the above period under the said Act, and that when he enquired with the 1st respondent, he came to know about passing of the impugned order on 26.03.2020.

(3.) According to petitioner, prior to the passing of the impugned order, no pre-assessment show-cause notice was issued to petitioner though the impugned order refers to it; and though the order also mentions that petitioner filed a response electronically on 18.07.2019 and also appeared for personal hearing on 22.08.2019 through its auditor, the petitioner had not filed any such response electronically and its representative did not attend any personal hearing because no date of personal hearing was ever informed to petitioner.