An assessment order passed without serving the show-cause notice or the final order to the assessee violates the principles of natural justice and is liable to be set aside.

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1st Respondent vide AO. 38386 in Assessment No. 28815688991/2011-12(CST) Dt. 13.10.2015 for the tax period 2011-12 and the consequential property attachment proceedings vide FORM No. 4 Dt. 05.02.2026 as illegal, arbitrary, contrary to principles of natural justice, violative of the provisions of CST Act 1956 and set aside the same, and consequently direct the 1st Respondent to re- open the assessment proceedings for tax period 2011-12 and accept Statutory Forms and pass assessment orders afresh after affording opportunity of personal hearing to the Petitioner or to pass

IA NO: 1 OF 2026

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased toSTAY all further proceedings in relation to impugned Assessment Order passed by the 1st Respondent vide AO. 38386 in Assessment No. 28815688991/2011-12(CST) Dt. 13.10.2015 for the tax period 2011-12 and the consequential property attachment proceedings vide FORM No. 4 Dt. 05.02.2026 pending disposal of the Writ Petition or to pass

The Court made the following Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner herein has approached this Court, by challenging the order of assessment, dated 13.10.2015, passed under the CST Act.

The contention of the learned counsel for the petitioner was that neither the order of assessment nor the show-cause notice, preceding the assessment order, had been served on the petitioner and that the petitioner became aware of the said proceedings only when steps were taken for attachment of his property. It is contended by the learned counsel that passing of such an assessment order, without notice to the petitioner and non-service of the said order on the petitioner would amount to violation of principles of natural justice.

The learned Government Pleader for Commercial Taxes, appearing for the respondents, has obtained written instructions sent by the Assistant Commissioner, Sales Tax – II. The written instructions state that an initial show-cause notice was received by the Managing Partner of the petitioner. It is also stated that another show-cause notice could not be served, as the petitioner was not available at the principal place of business. It is further stated that the order was dispatched, by way of registered post on 04.11.2015. However, the cover was returned by the postal authority on 16.11.2015.

In those circumstances, it must be held that the petitioner had not received either the show-cause notice, preceding the impugned order, nor the order itself. In such circumstances, it would be held that there has been violation of principles of natural justice, requiring the intervention of this Court.

In the circumstances, this Writ Petition is allowed, setting aside the impugned order of assessment, dated 13.10.2015, and the matter is remanded back to the Appropriate Assessing Authority to pass fresh orders, after due notice is given to the petitioner.

Needless to say, the period from the date of the order of assessment till the date of receipt of this order, shall be excluded for the purposes of limitation. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.