Telangana High Court
Refex Energy Ltd., vs Assistant Commissioner St And Another on 17 February, 2020
Author: M.S. Ramachandra Rao
Bench: M.S. Ramachandra Rao
THE HON'BLE SRI JUSTICE M.S. RAMACHANDRA RAO
AND
THE HON'BLE SRI JUSTICE T. AMARNATH GOUD
WRIT PETITION No.3205 of 2020
ORDER:(Per Hon'ble Sri Justice M.S. Ramachandra Rao) This writ petition is filed by the petitioner assailing the order dated 31.01.2019 passed in A.O.No.4069 by the respondent No.1 under the Central Sales Tax Act, 1956 for the assessment year 2014-15.
2. Counsel for the petitioner contends that the respondent No.1 had earlier done assessment of the petitioner under the Telangana Value Added Tax Act, 2005 which had been assailed by the petitioner in WP.No.10929 of 2018 and the said assessment order was set aside on the ground that the petitioner had changed his address, that there was a communication gap between the Department and the petitioner and that the said writ petition was allowed setting aside the impugned order under the TVAT Act and a direction was issued to the Assessing Officer to provide fresh personal hearing.
3. Counsel for the petitioner contends that the same authority, who was the respondent in the said writ petition, also passed the impugned order under the CST Act against the petitioner by sending notice of personal hearing even for this assessment to the wrong address of the petitioner.
4. Learned Government Pleader for Commercial Tax appearing for the respondents does not dispute the fact that the VAT assessment order under the TVAT Act, 2005 passed by the respondent in his 2 capacity as Assessing Officer under the said Act was set aside on the ground that the petitioner did not have any notice of such assessment.
5. If so, it is ununderstandable as to how the same officer, while making assessment under the CST Act, sent a notice to the wrong address again compelling the petitioner to file the present writ petition because the impugned assessment order has been passed without hearing the petitioner.
Accordingly, the writ petition is allowed. The order dated 31.01.2019 in A.O.No.4069 of the respondent No.1 is set aside and the matter is remitted back to the respondent No.1 to issue notice to the petitioner at address: "303, Siddhi Vinayak Co-op. Housing Society, 3rd Floor, "B" Wing, Jui Nagar, Navi Mumbai - 400705"; give a personal hearing to the petitioner and then pass a reasoned order in accordance with law and communicate it to the petitioner.
As a sequel, the miscellaneous petitions, if any pending, shall stand closed. There shall be no order as to costs.
____________________ M.S. RAMACHANDRA RAO, J ________________ T. AMARNATH GOUD, J February 17, 2020 DSK