TMI Blog2017 (7) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. 2. The petitioner in this writ petition has sought for issuance of Writ of Certiorari to quash the order passed by the 1st respondent dated 18.06.2004. 3. Learned counsel appearing for the petitioner submitted that the issue involved in the writ petition is squarely covered by the decision in respect of the assessee's group company in W.P.No.17466 of 2008 dated 01.12.2014. Further, it is submitted that the only distinction is that the question was levy of penalty. 4. Recording the said submission, the matter was adjourned today, for the learned Government Advocate to get instructions in the matter. Learned Government Advocate on instructions woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner, when there is an exemption granted by the Government itself from the year 1989 coupled with the fact that the assessment itself is over, it is not known as to how the respondents can now initiate action proposing to levy tax on the exempted goods. Further, the show case notice issued by the respondents clearly indicate the intention of the authorities namely to even impose penalty. If really it is only a show cause notice, it would have only sought explanation from the petitioner and not directing that the penalty would be imposed. Therefore, the show cause notice, especially when it was issued in respect of a goods which was already exempted, definitely calls for interference by this Court. 9. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt can definitely set aside the very notice itself as it is issued without any basis. There is no need under the Act for issuing a notice in view of the very exemption of the pappad in the Act itself. 12. Hence, the impugned order is set aside and the writ petition is allowed. No costs. Consequently, the connected miscellaneous petition is also closed. At the same time, it is clarified that the department is always at liberty to seek for any documents or any books in accordance with law in respect of any details if they want. 4. In the light of the above decision, the writ petition is allowed on the same terms in the terms of the above order and clarifying that the department is always at liberty to seek for any documents or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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