CST Assessment without giving sufficient opportunity is invalid; HC imposes Cost

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 Cou

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