MARSON ENTERPRISES Vs. STATE OF TELANGANA

JUDGEMENT

(1.) In this Writ Petition, the petitioner is challenging the Assessment Order A.O.No.49657 dt.30.03.2020 passed by the 3rd respondent for the period 2015-16 under the Central Sales Tax Act, 1956.

(2.) The petitioner contends that the 3rd respondent had issued notices on 26.08.2019 and 19.11.2019, and a Final Notice dt.07.03.2020 through e-mail to petitioner; and that such a mode of service is not contemplated in Rule 64(1)(b) of the Telangana VAT Rules, 2005.

(3.) The petitioner further contends that on 19.11.2020 petitioner sent 'C' Forms for the said assessment year through his Accountant to the Office of the 3rd respondent, but the latter refused to take the same on record or even acknowledge the covering letter.