GAYATHRI TRADING COMPANY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order A.O.No.51475 dt.31.03.2020 passed by 1st respondent for the Assessment Year 2015-16 under the Central Sales Tax Act, 1956.

(2.) Petitioner contends that on 10.11.2020 it received a notice from 1st respondent demanding a sum of Rs.24,17,670/- as tax for the said period; and then it enquired about the same in the Office of 1st respondent and came to know about passing of the impugned Assessment Order.

(3.) The petitioner further contends that before passing of the impugned Assessment Order, no show-cause notice had been served on it though the impugned order states that such show-cause notice was issued to it; that it did not file any response to the said showcause notice, but the impugned order wrongly states that response was filed electronically; and no personal hearing was afforded to it, but the impugned order wrongly states that such personal hearing was afforded to it on 31.03.2020.