VAJRA COTTON INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the assessment order in AO.No.36406 dt.27.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period 2015- 16.

(2.) According to the petitioner, a notice Ex.P2 was issued under Section 29 of the TVAT Act, 2005 to the petitioner's banker-3rd respondent requesting payment of Rs.13,59,329/- and the 3rd respondent then marked a lien on the account of petitioner and informed the petitioner. Petitioner contends that the petitioner then contacted the 1st respondent and obtained copy of the assessment order on 21.12.2020.

(3.) Counsel for petitioner contends that though the impugned order refers to issuance of a show-cause notice, no such notice was served on the petitioner before passing of the impugned order. He also disputed that the petitioner had filed any response electronically on 24.06.2019 or that the petitioner appeared for personal hearing on 27.03.2020 at 10.10 a.m. as mentioned in the order.