JUDGMENT :

M.R. SHAH, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 30.04.2021 passed by the High Court of Judicature at Bombay in Writ Petition (Stamp) No. 92630 of 2020, by which the High Court has, in exercise of powers under Article 226 of the Constitution of India, set aside the assessment order passed by the assessing authority and also the belated notice of demand, the State of Maharashtra and others have preferred the present appeal.

2. That the respondent – original writ petitioner was subjected to proceedings under the Maharashtra Value Added Tax, 2002 (hereinafter referred to as the ‘MVAT Act’) and Central Sales Tax Act, 1956 (hereinafter referred to as the ‘CST Act’). The Assessing Officer issued notice of assessment dated 01.02.2018 calling upon the assessee to produce relevant documents and also to show cause as to why it should not be assessed under the relevant provisions of Section 23 of the MVAT Act.

2.1 According to the writ petitioner, the writ petitioner submitted the required documents and also showed cause vide letter dated 03.05.2018. That a personal hearing was fixed on 16.03.2020. However, on 16.03.2020 the Assessing Offic