2019 (5) TMI 865

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..... Therefore, the Assessing Officer did not commit a mistake in sending the show cause notice to the address as reflected in their records - But, at the same time, the turnover which the petitioner claimed to be exempted under the Telangana Value Added Tax Act, 2005, has been treated as stock transfer and a levy made under the CST Act, 1956. If the petitioner had promptly informed the change of addre .....

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..... pecial Standing Counsel ORDER: ( Per Hon ble Sri Justice V. Ramasubramanian) Aggrieved by an order of assessment passed under the Central Sales Tax Act, 1956, the Dealer has come up with the above writ petition. 2. Heard Mr. G. Narendra Chetty, learned counsel for the petitioner and Mr. T. Vinod Kumar, learned S .....

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..... e, we are of the view that one opportunity should be given to the petitioner. But, since the respondents were not at fault, we directed the petitioner to make payment of a sum of ₹ 3,00,000/-. The said order has been complied with by the petitioner. 5. In view of the above, the writ petition is allowed, the impugned order is set aside and the petitioner is directed to file th .....

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