SIVA RAMA KRISHNAVENI BODEMPUDI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order A.O.No.35657 dt.26.03.2020 passed by 1st respondent for the Assessment Year 2015-16 under the Central Sales Tax Act, 1956.

(2.) The petitioner contends that its Banker had informed it in the 3rd week of November, 2020 that a notice under Section 29 of the Telangana VAT Act, 2005 was issued by 1st respondent on 11.11.2020 directing the bank to pay Rs.17,07,072/- towards dues of Central Sales Tax for the above period; and on being informed by petitioner's Bank, the petitioner approached 1st respondent and then came to know about passing of the impugned Assessment Order.

(3.) The counsel for petitioner contended that the impugned order refers to issuance of a show-cause notice as well as a Final Notice dt.06.03.2020, but neither of them were served on petitioner, that petitioner was also not provided any personal hearing, and there has been a serious violation of principles of natural justice.