IMAGE PRO PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner has challenged the Assessment Order AO No.44995 dt.29.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period from April, 2015 to March, 2016 as well as the Garnishee Notice dt.20.11.2020 issued by the 1st respondent under Section 29 of the TVAT Act, 2005 to the 2nd respondent.

(2.) Petitioner contends that the 1st respondent had issued a Garnishee Notice to the 2nd respondent demanding tax of Rs.5,30,855/- to be paid immediately; that petitioner's consultant then approached the 1st respondent and came to know about the passing of the impugned assessment order.

(3.) Petitioner contends that prior to the passing of the said assessment order, pre-assessment show cause notice had not been served on the petitioner and even final notice dt.06.03.2020 stated to have been issued to the petitioner in the impugned order was not served on the petitioner and the petitioner was not afforded personal hearing.