HC : Upholds validity of demand notice under CST Act sans challenge to assessment order

HC dismisses assessee’s challenge to validity of demand notice issued towards recovery of sales tax arrears under CST Act on account of failure to furnish Form F in respect of goods consigned to agents in other States; Notes assessee’s contention that he duly submitted Form F declaration to Assessing Authority in terms of Section 6A of CST Act, and since he closed business due to fire accident, Assessing Authority ought to have sent the notice and assessment orders on residential address instead of business address; States, these factual assertions having been urged for the first time, cannot be entertained in writ proceedings since it fails to afford opportunity to Revenue to rebut the same, moreover, assessee failed to intimate the fact of discontinuance of business and name of person authorized to receive assessment order on his behalf, which indicates that assessee possessed the hard copy of order; Further observes that absent challenge to the assessment orders, demand notice cannot be set aside on the ground that same are void and non est in the eyes of law or that assessment should be ignored as a nullity; Remarks, as long as assessment order is within the stipulated period of limitation, it is inconsequential whether same is passed immediately after end of assessment year / period, or at fag end before expiry thereof, also rejects assessee’s contention that intra-State sales were being treated as inter-state sales  : Telangana & Andhra Pradesh HC