BMA PRINTS PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner challenges in this Writ Petition Assessment Order No.34764 dt.26.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period April, 2015 to March, 2016.

(2.) The petitioner contends that even though the impugned Order refers to a show-cause notice allegedly issued by the 1st respondent to it apart from a reminder notice dt.16.11.2019 and a final notice dt.06.03.2020, none of these notices had been served on the petitioner and personal hearing was also not granted to the petitioner; and that the petitioner came to know about the passing of the Order only when it was informed by its banker (4th respondent) that a garnishee notice dt.11.11.2020 was served by the 1st respondent.

(3.) The other contentions on the merits of the Assessment had also been canvassed by the petitioner.