BATTINA MANI DEEP Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner assails AO.No.40201 dt.28.03.2020 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 an Arrears Notice for CST Balance tax dt.05.11.2020 was served on petitioner directing petitioner to pay a sum of Rs.2,16,529/- within seven days, that petitioner then approached the 1st respondent and came to know about the passing of the impugned Assessment Order and he later downloaded it from the portal of the Commercial Taxes Department.

(3.) Petitioner further contends that though the impugned order refers to a show-cause notice and also a Final Notice said to have been issued to petitioner by the 1st respondent, in fact the petitioner did not receive these notices and no personal hearing was afforded to petitioner.