9911796707
TMI Blog2020 (7) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... r Commercial Tax TG O R D E R: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) 1. In this Writ Petition, petitioner is aggrieved by the assessment order No.53886 dt.31.03.2020 for the year 2015-16 under the CST Act, 1956 passed by the 1st respondent. 2. According to the petitioner, for the same year, the 2nd respondent had completed the final assessment under the Telangana VAT Act, 2005 after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Office of the 1st respondent on 22.03.2019, but the same were not considered by the 1st respondent. 4. It is also contended that the 1st respondent sent through e-mail , a notice dt.04.05.2019 proposing gross turnover of Rs. 12,06,30,163/- and to tax the same at 14.5% without giving any reason, as to why the earlier notice dt.27.12.2017 issued by him is revised. It further contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice on 30.03.2020 at 7.15 p.m., through e-mail during the lockdown period by the 1st respondent is not proper and passing of the impugned assessment order by the 1st respondent on the very next day, i.e. 31.03.2020, cannot be sustained, and there has been a grave violation of principles of natural justice. 6. Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .53886 dt.31.03.2020 passed by the 1st respondent is set aside; the matter is remitted back to the 1st respondent for fresh consideration; petitioner is permitted to file fresh objections to the show cause notice dt.04.06.2019 issued by the 1st respondent, if the petitioner so desires, within a period of three weeks from the date of receipt of a copy of this order; after receipt of the objections, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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