ALOK WIRES PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner is challenging the assessment order AO No.53211 dt.31-03-2020 passed by the 1st respondent under the Central Sales Tax Act, 1956 (for short the Act ) for the period April, 2015 to March, 2016.

(2.) Petitioner contends that the said order has been passed without serving pre-assessment show cause notice and that the statement in the said order that a final notice dt.06-03-2020 was served on petitioner, was not correct. It is also contended that no personal hearing was afforded to the petitioner.

(3.) Learned counsel for petitioner further contends that the assessment proceedings are barred by limitation for the tax period April, 2015 to February, 2016 as per Rule 14A (5A) of CST (Telangana) Rules, 1957.