TMI Blog2020 (8) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of Sales Tax Consultant, have access to material documents such as invoices etc., to properly defend itself against the proposal made by 1st respondent in the show cause notice dt.09-04-2020. There has been a violation of principles of natural justice because petitioner could not file objections to the show cause notice on account of non-availability of its Sales Tax Consultant, and even a personal hearing was not provided to the petitioner though such personal hearing was sought by the petitioner. The matter is remitted back to the 1st respondent for fresh consideration - Petition allowed by way of remand. - WRIT PETITION No.12257 of 2020 - - - Dated:- 26-8-2020 - HONOURABLE SRI JUSTICE M.S. RAMACHANDRA RAO AND HONOURABLE SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement pertaining to the claim of the input tax credit, statement of VAT paid apart from Income Tax returns for the period 2014-15 before the 1st respondent on 22-06-2020. 5. It contended that owing to lockdown, it could not get in touch with its Sales Tax Consultant to prepare and file written objections and furnish other relevant information required by the 1st respondent and that it had requested the 1st respondent orally for adjournment on the ground that its Sales Tax Consultant was not available and to provide personal hearing. 6. But without giving such an opportunity, the impugned assessment order was passed on 13-07-2020 by the 1st respondent determining the under declared tax at ₹ 90,50,725/- much more than ₹ 59,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by limitation; and the Amendment to Section 21(3) of the Act which was brought into force w.e.f. 17-06-2017 by way of Act 26 of 2017 dt.02-12-2017 cannot be applied to the case of the petitioner though under the said Amendment, time for completing assessment was enhanced to 6 years. 11. Sri J.Anil Kumar, learned Special Counsel for Commercial Taxes appearing for respondents does not dispute that there was nationwide lockdown in the month of April, 2020 and it continued upto 01-07-2020, and severe restrictions on movement of people were imposed by the State as well as Central Government to prevent and control the spread of Covid-19 pandemic. 12. Naturally during the period between the date of issuance of show cause notice dt.09-04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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