TMI Blog2020 (12) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... ount the response filed by petitioner on 20.11.2019 to the show-cause notice dt.10.07.2019 issued by the 1st respondent before passing the impugned assessment order. He also ought to have considered the CST returns filed by the petitioner. Failure to do so, has vitiated the impugned order. The matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was mentioned in the said notice that a show-cause notice dt.10.07.2019 was issued to petitioner and the petitioner had not filed objections thereto. 3. Petitioner contends that it never received any show-cause notice dt.10.07.2019 or any mail from the Office of the 1st respondent prior to the Notice dt.16.11.2019; from this mail only the petitioner came to know that the Assessment for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019, the impugned Assessment Order had been passed by the 1st respondent. 5. Sri J. Anil Kumar, learned Special Counsel for Commercial Taxes, could not explain why in the impugned Assessment Order, the 1st respondent did not advert to any of the contentions raised by petitioner in its reply dt.20.11.2019 to the show-cause notice dt.10.07.2019 and why CST returns filed by petitioner have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, the Writ Petition is allowed and the impugned Assessment Order No.51615 dt.31.03.2020 passed by the 1st respondent for the tax period 2015-16 under the Central Sales Tax Act, 1956 is set aside; the matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to provide a personal hearing to the petitioner; the petitioner is permitted to file additional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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