Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from payment of GST - The petitioner only gets centage charges towards the expenditure borne by the petitioner for project implementation. - The High court decided not to interfere with ongoing assessment proceedings regarding the petitioner's liability for GST. The petitioner, a government entity, argued its activities were exempt from GST, supported by specific notifications. The court directed the assessing authority to thoroughly review the petitioner's claims and documents to determine the exemption status. If found exempt, the show cause notice should be dropped.
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