9911796707
TMI Blog2020 (12) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st respondent to the 2nd respondent require to be set aside - HELD THAT:- It is obvious that there has been a violation of principles of natural justice and the petitioner had suffered grave prejudice on account of non-service of the pre-assessment show-cause notice on it by 1st respondent. The matter is remitted back to 1st respondent for fresh consideration - the 1st respondent shall serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, informed the petitioner that they received a Garnishee notice from 1st respondent for arrears of tax of ₹ 58,89,371/- for the Assessment Year 2015-16 under Section 79 of the Telangana State Goods and Services Act, 2017 on 09.11.2020 directing it to pay the said amount to 1st respondent. 3. The petitioner contends that he searched the website of the Commercial Taxes Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 2nd respondent require to be set aside. 6. Sri J. Anil Kumar, learned Special Counsel for Commercial Taxes, appearing for respondent nos.1 and 3, did not dispute that pre-assessment of show-cause notice was not served by 1st respondent on petitioner for the Assessment Year 2015-16 and no personal hearing was also provided to the petitioner. 7. It is obvious that there has been a viola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tax and the turnover on which it is sought to be imposed; the petitioner is granted six (06) weeks time from the date of receipt of said show-cause notice to file objections thereto along with supporting material; a personal hearing shall be provided by the 1st respondent to the petitioner; and then a reasoned order shall be passed by the 1st respondent and communicated to petitioner. 9. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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