CENZER INDUSTRIES LIMITED Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner has challenged the Assessment Order AAO No.39516 dt.28.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period from April, 2015 to March, 2016.

(2.) Petitioner contends that it was doing business in Hyderabad but had closed its office w.e.f 01.07.2017 itself but the impugned assessment order came to be passed without giving any prior show cause notice to the petitioner.

(3.) Counsel for the petitioner also contends that the statement in the impugned order that the petitioner was issued a show cause notice and also a reminder notice dt.16.11.2019 and a final notice dt.06.03.2020 and that petitioner filed a response to the show cause notice on 06.09.2019 are factually incorrect and that petitioner was also denied an opportunity for personal hearing.