THEDDU ANANTHA PADMANABHA REDDY Vs. ASSISTANT COMMISSIONER ST.

JUDGEMENT

(1.) In this Writ Petition, the petitioner has assailed the correctness of Assessment Order in A.O. No.49349 dated 30.03.2020 passed by the 1st respondent under the provisions of Central Sales Tax Act, 1956 (for short 'the CST Act') for the Assessment Year 2015-16 and the issuance of notice in Form VAT 206 dated 17.12.2020 to the 4th respondent.

(2.) On behalf of the petitioner, it is contended that the petitioner deals in Aqua and Poultry feed, which are exempt goods under the TVAT Act, 2005 and as such no liability to tax would arise; the petitioner was not afforded with opportunity of hearing by the 1st respondent before passing of the impugned order of assessment. It is also contended that, though the impugned order records that a personal hearing having been granted to the petitioner on 15.03.2020 and the petitioner having appeared thereat, the said finding is an incorrect, since no personal hearing could have been held on 15.03.2020 being a Sunday, it is unexpected of the 1st respondent to discharge his official duties on a notified weekly holiday. Learned Counsel for the petitioner thus, submits that the impugned order has been passed in violation of principles of natural justice and the subsequent proceedings initiated by the respondent authority to recover the tax due based on the impugned order, more particularly by invoking the provisions of Section 29 of the Telangana VAT Act and issuing notice in Form VAT 206 dated 17.12.2020 to the 4th respondent also stands vitiated.

(3.) Sri M. Govind Reddy, learned Special Standing Counsel for Commercial Taxes, appearing for the respondents does not dispute that fact the authority could not have granted a personal hearing on the date as recorded in the order.