ROCK MOUNT EXPORTS Vs. STATE OF TELANGANA

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the assessment order in AO.No.51811 dt.31.03.2020 passed by the 2nd respondent under the CST Act, 1956 for the period 2015- 16.

(2.) Petitioner contends that oral information was furnished to the petitioner about the passing of the impugned assessment order and the petitioner then approached the 2nd respondent and secured copy of the impugned assessment order on 29.01.2021.

(3.) Counsel for petitioner contends that though the impugned assessment order refers to issuance of a show-cause notice, a reminder notice on 16.11.2019 and final notice on 06.03.2020, none of these were served on the petitioner and that petitioner did not file any response electronically on 23.03.2020 as is mentioned in the impugned order. He also contends that no personal hearing was afforded to the petitioner.