The grant of exemption or otherwise is a matter to be examined by the authorities on the basis of the materials furnished by the entity seeking such exemption. Let the authorities take note of the documents, afford the petitioner an opportunity and complete the proceedings in accordance with law.
Investigation by Department –– The petitioner, a school challenged a notice dated 13.02.2020, issued by the DGGST intelligence and prayed for a direction to the first respondent to exempt the petitioner from the purview of the CGST. The court observed that a perusal of the compilation of documents accompanying the affidavit would itself reveal that the petitioner has furnished some particulars and has sought an adjournment thereafter on account of the COVID-19 pandemic. Let the authorities take note of the documents, afford the petitioner an opportunity and complete the proceedings in accordance with law.
Held that:- The Hon’ble High Court disposed the petition.
The grant of exemption or otherwise is a matter to be examined by the authorities on the basis of the materials furnished by the entity seeking such exemption. Let the authorities take note of the documents, afford the petitioner an opportunity and complete the proceedings in accordance with law.
Investigation by Department –– The petitioner, a school challenged a notice dated 13.02.2020, issued by the DGGST intelligence and prayed for a direction to the first respondent to exempt the petitioner from the purview of the CGST. The court observed that a perusal of the compilation of documents accompanying the affidavit would itself reveal that the petitioner has furnished some particulars and has sought an adjournment thereafter on account of the COVID-19 pandemic. Let the authorities take note of the documents, afford the petitioner an opportunity and complete the proceedings in accordance with law.
Held that:- The Hon’ble High Court disposed the petition.