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TMI Blog2024 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... nthilkumar Ramamoorthy For the Petitioner : Mr. S. Ramamoorthy for Mr. N. Murali For the Respondent : Mrs. K. Vasanthamala, GA(T) ORDER An assessment order dated 12.12.2023 is the subject of challenge. 2. The petitioner is an Agricultural Producers Co-operative Marketing Society. The petitioner asserts that the principal object of the society is to bring together farmers and purchasers of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.06.2017 (Notification No.2). Unfortunately, he submits that Notification No.2 was not referred to in the petitioner's reply to the show cause notice. Notwithstanding the petitioner's failure to refer to and rely on such Notification, learned counsel contended that the GST authorities were under the statutory obligation to examine whether the relevant goods are exempted while underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. At the outset, she submits that an appellate remedy is available to the petitioner and that no case is made out to exercise jurisdiction under Article 226 of the Constitution of India. She further submits that the goods dealt with by the petitioner are not fully exempt from the payment of GST. In this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.1. 6. On examining the show cause notice and the reply thereto, it is evident that the petitioner did not raise the issue relating to exemption of goods dealt with by the petitioner before the assessing officer. The assessing officer also did not take note of either Notification No.1 or Notification No.2. The impugned assessment order was issued in those facts and circumstances. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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