LADDER FINE CHEMICALS Vs. STATE OF TELANGANA

JUDGEMENT

(1.) In this Writ Petition, petitioner is challenging the AO No.38744 dt.28.03.2020 passed by the 3rd respondent under the CST Act, 1956 for the period 2015-16 and the consequential attachment order dt.04.11.2020 issued by the 3rd respondent to the 4th respondent under Section 29 of the TVAT Act, 2005.

(2.) Petitioner contends that the 4th respondent, who is the banker of the petitioner informed that the 3rd respondent issued a garnishee notice under Section 29 of the TVAT Act, 2005 on 04.11.2020 to hold lien and make payment of an amount of Rs.86,61,356/- for the financial year 2015- 16; petitioner then approached the 2nd respondent on 15.12.2020 to enquire about the same; and then the office of the 2nd respondent served copy of the impugned assessment order dt.28.03.2020 on the petitioner.

(3.) Petitioner contends that though the impugned order refers to a show cause notice allegedly issued to the petitioner and states that petitioner even filed response on 22.11.2019 and the representative of the petitioner attended for personal hearing on 20.03.2020, petitioner did not receive any such show cause notice, nor did it file any response there to, and no representative of the petitioner participated in any personal hearing because no such personal hearing was afforded to the petitioner.