GST refund and exemption dispute raises challenge to circular consistency with the exemption notification and the tax statute.

The petitions concerned refund claims for April 2020 to August 2020, entitlement to exemption under Entry 66 of Notification No. 12/2017-CTR as read with the 2018 explanation, and the validity of Circular No. 151/07/2021-GST on the ground that it was inconsistent with the exemption notification and the Delhi Goods and Services Tax Act, 2017. Notice was issued, and the Court directed filing of a counter-affidavit and rejoinder before further hearing.

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Issues: Whether the petitioner's refund claims for the tax period April 2020 to August 2020 should be sanctioned, whether the petitioner was entitled to exemption under Entry 66 of Notification No. 12/2017-CTR including the explanation added in 2018, and whether Circular No. 151/07/2021-GST was liable to be challenged as being inconsistent with the exemption notification and the Delhi Goods and Services Tax Act, 2017.

Outcome: Notice issued. Counter-affidavit and rejoinder directed to be filed. The petitions were listed for further hearing.

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