SAI LEELA GRANITES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In the present Writ Petition, the petitioner is challenging the order, dt.03.03.2021, passed by the 1st respondent, under Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short, 'the CST Rules'), for the Assessment Year 2015-16.

(2.) Petitioner contends that the 1st respondent had initially passed Assessment Order, vide A.O.No.27762, dt.15.03.2020, without taking into consideration the claim of the petitioner as to concessional rate of tax and exemption on turnover representing Inter-State sales and export sales effected respectively and without issuing any notice to the petitioner.

(3.) As this Court was setting aside such orders, which are passed in violation of principles of natural justice, the respondents had considered it appropriate to revise such assessment orders, which are passed in violation of principles of natural justice, by permitting the dealer/assessee, like the petitioner, to seek re-assessment, and also enabling the dealers to file statutory declarations, by reopening assessments under Rule 12(7) of the CST Rules.