Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 36 - HC - VAT and Sales TaxAvailability of an exemption to hatcheries and poultry farms, within the State - Exemption to the turnover of sale of poultry and chicks hatched and reared within the State with the exemption in respect of hatcheries being for the sale of poultry chicks and meat hatched and reared within the State and the exemption for poultry farmers being for the sale of poultry and meat reared in own farms within the State - Held that:- Exts.P7 and P8, being notices issued by the respondents in terms of the KGST Act, cannot be interfered with by this Court in proceedings under Article 226 of the Constitution of India except, in exceptional circumstances such as when it is established that the notices have been issued by authorities acting without any jurisdiction or in excess of their jurisdiction. Admittedly, in the instant case, the petitioner does not have a contention that the notices are vitiated by any jurisdictional error. Apprehension of the petitioner is only with regard to a possible delay, that may result from a prolonged agitation of the dispute, which, according to the petitioner, has already been resolved in his favour in the previous assessment years. This, in my view cannot be a justification for the petitioner to by-pass the statutory remedies available to him under the Act. I am of the view, therefore, that it would be in the interests of justice to relegate the assessment proceedings pursuant to Ext.P7 notice to the 1st respondent Assessing Authority for completing the same in accordance with the provisions of Section 17(3) of the KGST Act. This is notwithstanding that the notice contemplates a summary procedure of assessment in terms of Section 17D of the KGST Act. The 1st respondent shall, therefore, complete the assessment proceedings pursuant to Ext.P7 notice, under Section 17(3) of the KGST Act, within a period of three months from the date of receipt of a copy of this judgment, after considering the materials produced by the petitioner to substantiate his claims. - Appeal disposed of.
|