LALITHAAMBICAA TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails the assessment order in AO.No.48150 dt.30.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period 2015-16.

(2.) Petitioner contends that the impugned assessment order was never served on the petitioner and though it refers to a show cause notice, a reminder notice dt.18.11.2019 and a final notice dt.06.03.2020,none of these were served on the petitioner and personal hearing was also not afforded to the petitioner.

(3.) Counsel for petitioner contends that way back on 09.11.2017 through separate letters C-Declaration Forms had been submitted for the said period by the petitioner, which were also acknowledged by the 1st respondent, but they have not been adverted to in the impugned order.