Case Law Details
Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court)
In the last one year, we have noticed at least 200 cases where the Assessing Officer under the CST Act has not issued show cause notice or if they issued notice, they have not considered the response of the assessees, and mechanically confirmed the demand mentioned in the show-cause notice and we have had to set aside all such orders and make a remand to the Assessing Officers.
In spite of specific warning by this Court to the Standing Counsel for the Commercial Taxes Department that this kind of conduct by the Assessing Officers will not be countenanced, it appears that she same thing is continuing obviously because this Court has taken a lenient view in the earlier matters and had avoided imposing costs.
This Court is being burdened time-and-again to decide the correctness of such assessment orders being passed by the Assessing Officers in violation of principles of natural justice.
In this view of the matter, the Writ Petition is allowed; the impugned assessment order is set aside; the matter is remitted back to the 2nd respondent for fresh consideration; 2nd respondent is directed to provide personal hearing to the petitioner and consider the response of the petitioner along with supporting material, and then pass a reasoned order in accordance with law and communicate the same to the petitioner. The 2nd respondent shall also pay costs of Rs. 10,000/- (Rupees Ten thousand) personally to the petitioner within a period of four (04) weeks.
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