NATURELL INDIA PVT LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner is challenging the Assessment Order AO No.46715 dt.30-03-2020 passed by the 1st respondent under Central Sales Tax Act, 1956 (for short 'the Act') for the period April, 2015 to March, 2016.

(2.) According to the petitioner, a show cause notice dt.04-06-2019 was served on petitioner, to which the petitioner filed detailed objections by e-mail, but without considering the objections submitted by petitioner, the 1st respondent passed the impugned Assessment Order without affording any personal hearing to the petitioner.

(3.) Petitioner contends that it came to know about passing of the Assessment Order when the Banker of the petitioner informed the petitioner about receipt of garnishee notice dt.21-11-2020 from the 1st respondent demanding Rs.74,69,318/- towards tax assessed under the impugned Assessment Order and thereafter petitioner downloaded the same from the portal of the Commercial Taxes Department and filed the Writ Petition.