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TMI Blog2020 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh, the challenge to the assessment order is made on different grounds in each of the writ petitions, the common ground on which the assessment orders passed by the respective assessing authorities is assailed, is on the ground that the said orders have been passed at the fag end of the limitation period, that too during the period when the lockdown announced by the State Government was in force, during which time the business operations of the petitioners were directed to be kept under closure and even the representatives of the respective petitioner firms / companies were not allowed to move out except for procuring essentials or attending to emergencies. Thus, it is contended that the order of assessment passed by the respective assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners who are running their businesses were prevented/precluded from opening their business establishments. 6. It is also stated that in the event of violation of the Government orders issued in the above regard, such violators were liable to be proceeded against by the authority by invoking the provisions of the Disaster Management Act 2005. 7. On the basis of the above the learned counsel would submit that while the petitioners were acting in compliance with the Government orders issued under the Disaster Management Act, the respective assessing authorities had passed the impugned assessment orders in each of the petitioners' cases, raising non-existing demands of tax. It is contended on behalf of the petitioners that if only su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned orders of assessment may be set aside and the matter may be remitted back to the assessing authority for passing orders afresh after putting the petitioners on notice. 11. Having given due consideration to the submissions made by the learned counsel appearing for the petitioners and the respondents, the only issue which this court is required to consider is as to whether the action of the respective assessing authorities in passing the impugned orders of assessment can be said to be valid and in adherence with the principles of natural justice. 12. Admittedly, as can be seen from the G.O. Ms. No. 45, General Administration, dated 22.03.2020, issued by the Government of Telangana, wherein it is stated that consequent upon the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were required to keep their businesses closed upon issue of the above G.O by the Government of Telangana, with immediate effect. If the petitioners had not complied with the above regulation and had kept their offices functioning thereby violating the same, the petitioners were liable to be proceeded against under the provisions of Epidemics Diseases Act, 1897 and the Disaster Management Act, 2005 as specified in regulation 22 of the above government order issued, reading as under : "22. Any person, institution, organisation violating any provisions of these regulations shall be dealt under the provisions of the Epidemics Diseases Act 1897, the Disaster Management Act 2005, regulations issued vide ref 5th cited and other relevant Acts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t taking note of the fact that the assessees were prevented from attending to their offices to compile the required information / documents to appear before the respective assessing authorities. 19. Therefore, the impugned order of assessment passed by the respective assessment authorities in each of the petitioner's cases after 22.03.2020 would have to be considered as having been passed without affording adequate opportunity to the petitioners and as such is in violation of principles of natural justice. Thus, they are liable to be interfered with. 20. Accordingly, these Writ Petitions are allowed; the impugned orders of assessment passed by the respective assessing authorities of the petitioners (dt. 26.03.2020, 28.03.2020, 30.03.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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