LAWS(TLNG)-2021-1-92

JET LIFE SCIENCES Vs. COMMERCIAL TAX OFFICER

Decided On January 29, 2021
Jet Life Sciences Appellant
V/S
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) In this Writ Petition the petitioner is challenging the Assessment Order No.51015 dt.31.03.2020 passed by 1st respondent for the period April, 2015 to March, 2016 under the provisions of the Central Sales Tax Act, 1956 (for short, 'the Act') .

(2.) The petitioner contends that he received a Garnishee Notice dt.18.11.2020 from 1st respondent to its Banker (2nd respondent) attaching its accounts with a direction to pay Rs.10,90,446/- invoking Section 29 of the Andhra Pradesh VAT Act, 2005 and that petitioner subsequently secured the same.

(3.) The petitioner further contends that though the impugned Assessment Order states that a show-cause notice as well as Reminder Notice dt.19.11.2019 apart from a Final Notice dt.06.03.2020 were issued to petitioner, none of these notices were served on petitioner; and that no personal hearing was afforded to petitioner. Moreover, the impugned Assessment Order was passed during lockdown imposed by the State and Central Governments on account of COVID-19 Pandemic when few Government Offices, that too those dealing with emergency services alone were functioning, and there were severe restrictions on movement of citizens.