TMI Blog2020 (7) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... much as the personal hearing notice dt.30.03.2020 was served at 7.15 p.m. through e-mail and the impugned assessment order was passed on the very next day i.e 31.3.2020 when there was a lockdown prevalent on account of COVID-19 pandemic situation and the petitioner was disabled from availing the personal hearing offered by the 1st respondent. The matter is remitted back to the 1st respondent f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only ₹ 2,76,80,058/-; that books of accounts were maintained common for both Telangana VAT Act as well as CST Act; that though in the pre-assessment show-cause notice dt.27.12.2017 served by the 1st respondent on the petitioner, the total interstate sales turnover was correctly mentioned, levy of tax at 14.5% was proposed thereon. Petitioner contends that this is erroneous since it s entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Central Governments, calling the petitioner for a personal hearing along with information in a worksheet annexed to the notice which was dispatched through e-mail at 7.15 p.m. on 30.03.2020; since the petitioner s business was closed because of the lockdown, which came into effect from 23.03.2020, petitioner could not respond to the said notice or submit information in the annexed work sheet or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if the impugned assessment order is set aside, the 1st respondent was willing to provide a personal hearing to the petitioner and decide the matter afresh. 7. We are of the considered opinion that there has been a grave violation of principles of natural justice in as much as the personal hearing notice dt.30.03.2020 was served at 7.15 p.m. through e-mail and the impugned assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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