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2021 (1) TMI 310 - TELANGANA HIGH COURT - CST, VAT & Sales Tax
Head Note / Extract:
Validity of assessment order - 'C' Forms - petitioner contends that the 3rd respondent had issued notices on 26.08.2019 and 19.11.2019, and a Final Notice dt.07.03.2020 through e-mail to petitioner; and that such a mode of service is not contemplated in Rule 64(1)(b) of the Telangana VAT Rules, 2005 - HELD THAT:- Respondents, does not dispute that Rule 64(1) (b) of the Telangana VAT, 2005 which is applicable does not contemplate service of notices through e-mail on an assessee. He also does not dispute the proposition that it is open to an assessee to submit 'C' Forms even after the finalization of the assessment. There has been a violation of principles of natural justice causing grave prejudice to petitioner - the matter is remitted to 3rd respondent for fresh consideration; the 3rd respondent shall serve on petitioner pre-assessment show-cause notice indicating the turnover proposed to be taxed and the tax proposed to be levied thereon in accordance with Rule 64(1)(b) of the Telangana VAT Rules, 2005 - Petition allowed by way of remand.