TMI Blog2015 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... pt, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company and a registered dealer on the files of the 1st respondent for the purposes of the KGST Act as also the KVAT Act. It owns a hatchery on owned land, and poultry farms on leased lands, within the State of Kerala. The issue involved in the instant case revolves around the availability of an exemption to hatcheries and poultry farms, within the State, for the period from 1.4.2000 to 4.1.2002, which is the period covered by Exts.P7 and P8 notices issued to the petitioner. It is pointed out that by S.R.O.291/2000, which was introduced with effect from 1.4.2000, there was an 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices appears to be the contention that the petitioner is not rearing chicken within the State but is actually engaged in contract farming by utilising poultry farmers in the State. This, according to the respondents, would not entitle the petitioner to the benefit of the notification S.R.O.291/2000 as modified by S.R.O.877/2000. No doubt, the petitioner would contend that the said assumption of facts by the respondents is wholly misplaced in view of the orders already passed by the appellate Tribunal and other authorities under the Act in respect of the earlier assessment years as also by the Assessing Authority in the provisional monthly assessments for the same year. It is the contention of the petitioner that Exts.P7 and P8 notices ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not have a contention that the notices are vitiated by any jurisdictional error. The only contention of the petitioner is that, in view of the fact that earlier assessments pertaining to the petitioner were already completed and finalised on the basis of certain findings of facts, which have not changed even in the year under consideration, there was no justification for the respondents to issue repeated notices to the petitioner, in a mechanical manner. It is also pointed out that, insofar as there is no change in facts necessitating a reassessment, there was no justification for issuing any notice proposing a penalty since it was apparent that there was clearly no mens rea on the part of the petitioner while claiming the exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court in proceedings under Article 226 of the Constitution of India. I am therefore not persuaded to interfere with Exts.P7 and P8 notices that are impugned by the petitioner in the present writ petition. While on the subject, I might note that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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