(1.) Aggrieved by an order of assessment passed under the Central Sales Tax Act, 1956 (for short 'Act, 1956'), the Dealer has come up with the above Writ Petition.
(2.) Heard Sri M.V.J.K. Kumar, learned counsel for the petitioner and Sri T. Vinod Kumar, learned Special Standing Counsel for the Department.
(3.) The impugned order is challenged primarily on the ground of lack of opportunity.