RADIANT SOLAR PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails AO.No.44118 dt.29.03.2020 passed by 1st respondent for the period April, 2015 to March, 2016 under the Central Sales Tax Act, 1956 (for short, 'the Act') .

(2.) Petitioner contends that the said Assessment Order was received by it on 17.12.2020.

(3.) Petitioner further contends that no pre-assessment show-cause notice was served on petitioner before passing of the impugned order and that though the impugned order refers to issuance of show-cause notice, a Reminder Notice dt.18.11.2019 and a Final Notice dt.06.03.2020, in fact, none of these were served on petitioner, and petitioner was also not afforded a personal hearing.