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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.SAM KOSHY, SUDDALA CHALAPATHI RAO
Digital Think India Private Limited – Appellant
Versus
Commercial Tax Officer, Somajiguda Circle, Hyderabad – Respondent
ORDER :
Suddala Chalapathi Rao, J.
Heard Mr.Karthik Ramana Puttamreddy, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondent.
2. The instant Writ Petition has been filed assailing the order passed Assessing Officer for the assessment year 2003-04, dated 28.03.2007. The writ petition was admitted for hearing as early as on 23.01.2008 and interim stay was also granted on a condition of the petitioner depositing 50% of the disputed tax within a period of four weeks.
3. The challenge to the assessment order is made primarily on the ground that the order is one which is barred by limitation and that the order is also one which, apparently is an ante dated order passed by the Assessing Officer. The petitioner establishment is one which is involved in the business of software exports and develops software and thereafter export them through the Software Technologies Park of India. It is contended that the petitioner falls under exemption category Section 5 (1) of the Central Sales Tax Act, 1956, as the nature of business carried out by the petition
Assessment orders can be invalidated if service methods do not comply with statutory requirements, particularly regarding limitation periods.
An assessment order has to be made known either directly or constructively to the party affected by the order in order to enable him to prefer an appeal. Mere writing of an order and keeping the same....
The assessment order issued without proper notice and outside statutory limitation is invalid, emphasizing the necessity of compliance with the principles of natural justice.
Valid service of pre-assessment notices and adherence to natural justice are essential for lawful tax assessments.
Limitation would arise under Section 29(6) of the Act, only in the event and at the stage of the application filed under Section 32 being allowed.
The main legal point established in the judgment is the admissibility of a writ petition challenging Assessment Orders under the CST Act, considering grounds of limitation, lack of opportunity for he....
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