TMI Blog2020 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... us, is notifying lockdown in the entire State of Telangana with immediate effect, initially till 31 March 2020. By the said G.O issued, the Government had prescribed certain regulations and measures to be followed during the said period. The said period of lockdown was extended from time to time till the end of June, 2020. It is only thereafter, certain relaxations were given. It is not the case of the respondent authorities that the petitioners belong to the category of business entities/ undertakings whose activities were permitted by the above regulations. On the contrary, it is the case of the petitioners that the petitioners being commercial establishments, offices were required to keep their businesses closed upon issue of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice - the matters are remitted back to the respective authority to pass orders afresh after issuing notice to the concerned petitioner - Petition allowed by way of remand. - Writ Petition Nos. 21349, 21405, 21410, 21455, 21470 AND 21492 OF 2020 - - - Dated:- 2-12-2020 - Hon ble Sri Justice M.S. Ramachandra Rao And Hon ble Sri Justice T. Vinod Kumar For the Petitioner : S R R Viswanath For the Respondent : GP For Commercial Tax TG COMMON ORDER : (PER HON BLE SRI JUSTICE T. VINOD KUMAR) The challenge in these writ petitions is to the assessment orders passed by the respective Commercial Tax Authorities exercising jurisdiction over the petitioners under the provisions of CST Act, 1956 for the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondent authorities. 5. On behalf of the petitioners it is mainly contended that the impugned orders of assessment passed by the respective assessing authorities in all these writ petitions are dated between dt. 26.03.2020, 28.03.2020, 30.03.2020 and 31.03.2020; that on account of lockdown announced by the Central Government, the State Government also announced total lockdown in the State with effect from 22.03.2020, whereby all the business premises, offices, commercial establishments were directed to be closed; during the said period even the individuals were directed to remain in their houses without moving out freely in order to prevent the spread of novel Corona virus; and though, some of the Government establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the returns filed by the assessee/ petitioners and the material available on record. 9. Learned standing counsel would further submit that the petitioners ought not to have waited for four long years for getting the assessment relating to the year 2015 16 completed. It is also contended that the burden under the provisions of CST Act is on the assessee to establish that any part of his turnover is not liable to tax by filing necessary documents in support of such claim along with the return filed for such period. 10. However, learned counsel would fairly submit that the assessing authority could not have passed the assessment orders during the period when the lockdown is in force. He would submit that if this court is inclined to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion being regulation no.7 therein, reads as under : 7. All shops, commercial establishments, offices, factories, workshops, godowns etc., Shall close their operations. However, production and manufacturing units which require continuous process such as pharmaceuticals, API etc., may function. Further, manufacturing units engaged in production of essential commodities like dal and rice mills, food and related units, dairy units, feed and fodder units etc., will also be permitted to operate. 14. It is not the case of the respondent authorities that the petitioners belong to the category of business entities/ undertakings whose activities were permitted by the above regulations. On the contrary, it is the case of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g regard to the limitation to make assessment getting over. It is to be noted that if only the think tank of the Government had taken note of the above G.O. issued and the implications, the authorities could have brought about an ordinance extending the limitation for completing the assessment by excluding the period of lockdown, which the authorities failed to do so for the reasons best known to them. 17. In view of the above, this court is of the view that the petitioners were prevented to represent themselves before their respective assessing authorities for getting the assessments completed from 22.03.2020 onwards. 18. Similarly, the assessing authorities could not have assumed that the petitioners / assessees do not have any obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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