Telangana High Court
M/S. Bma Prints Private Limited vs The Commercial Tax Officer And 3 Others on 22 January, 2021
Author: M.S.Ramachandra Rao
Bench: M.S.Ramachandra Rao
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
AND
HONOURABLE SRI JUSTICE T.AMARNATH GOUD
WRIT PETITION NO.23878 OF 2020
O R D E R:
(Per Sri Justice M.S.Ramachandra Rao) The petitioner challenges in this Writ Petition Assessment Order No.34764 dt.26.03.2020 passed by the 1st respondent under the CST Act, 1956 for the period April, 2015 to March, 2016.
2. The petitioner contends that even though the impugned Order refers to a show-cause notice allegedly issued by the 1st respondent to it apart from a reminder notice dt.16.11.2019 and a final notice dt.06.03.2020, none of these notices had been served on the petitioner and personal hearing was also not granted to the petitioner; and that the petitioner came to know about the passing of the Order only when it was informed by its banker (4th respondent) that a garnishee notice dt.11.11.2020 was served by the 1st respondent.
3. The other contentions on the merits of the Assessment had also been canvassed by the petitioner.
4. Sri M.Govind Reddy, learned Special Counsel for Commercial Taxes appearing for respondents 1 to 3 does not dispute that the impugned Order was passed without serving a pre-assessment show- cause notice on the petitioner and without affording a personal hearing to the petitioner.
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5. In these circumstances, we are satisfied that there has been violation of principles of natural justice which has caused prejudice to the petitioner.
6. Accordingly, the Writ Petition is allowed; the impugned Assessment Order A.O.No.34764 dt.26.03.2020 passed by the 1st respondent as well as the garnishee notice dt.11.11.2020 issued by him are both set aside; the matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to issue a show-cause notice to the petitioner indicating the turnover proposed to be assessed to tax and the tax proposed to be levied thereon in accordance with Rule 64(1)(b) of the TVAT Rules, 2005; the petitioner is granted six (6) weeks time from the date of receipt of such notice to file objections thereto along with supporting material; a personal hearing be afforded to the petitioner by the 1st respondent; and then a reasoned order shall be passed by the 1st respondent in accordance with law, and communicated to the petitioner. No costs.
7. Pending miscellaneous petitions, if any, in this Writ Petition shall stand closed.
____________________________ M.S.RAMACHANDRA RAO, J _______________________ T.AMARNATH GOUD, J Date: 22-01-2021 Svv