TMI Blog2020 (1) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... that time the petitioner came to know about the impugned assessment order allegedly passed on 31.03.2020 for the period 2015-16 and the petitioner logged on to the web portal of the respondents and accessed the same - Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents does not dispute that from 21.03.2020 there was a nationwide lock down imposed by the Statement Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 2015-2016 under the provisions of the Central Sales Tax Act, 1956 (for short the Act ) and a Notice dt.19.08.2020 issued by the 1st respondent proposing reassessment under the Act for the years 2015-16. 2. It is the contention of the petitioner that it is a registered Dealer under the Telangana VAT Act, 2005 on the rolls of the 1st respondent and is engaged in the business of manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the petitioner stating that it is not in a position to submit any information or avail the opportunity of personal hearing in view of COVID-19 pandemic situation and in view of lock down imposed by both the State of Telangana as well as the Union of India. 7. In spite of the said response of the petitioner, the impugned assessment order AAO.No.52200 dt.31.03.2020 was passed by the 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reassess the petitioner by granting him liberty to furnish statutory forms in support of its claim ignoring the legal position that the goods sold by the petitioner are in terms of Section 7 of the Act read with Entry 3 of the Schedule-I of the Act and there is no necessity for the petitioner to submit any statutory forms for claiming exemption. 11. According to the petitioner, only at that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r AAO.No. 52200 dt.31.03.2020 passed by the 1st respondent for the period 2015-16 under the provisions of the CST Act, 1956 is set aside; the consequential notice dt.19.08.2020 issued by the 1st respondent proposing reassessment, is also set aside; the matter is remitted back to the 1st respondent; the 1st respondent shall afford a personal hearing to the petitioner; petitioner is at liberty to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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