BALVINDER SINGH Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails AAO.No.39909 dt.28.03.2020 passed by 1st respondent for the period April, 2015 to March, 2016 under the Central Sales Tax Act, 1956 (for short, 'the Act') .

(2.) Petitioner contends that the impugned order was received by petitioner in the 2nd week of April, 2020; that though the said order mentions issuance of show-cause notice on petitioner, a Reminder Notice dt.18.11.2019 and a Final Notice dt.06.03.2020, in fact, none of these were served on it, and it was also not afforded a personal hearing.

(3.) Heard the counsel for petitioner, and Sri M. Govind Reddy, learned Special Counsel for Commercial Taxes, for respondents.