https://www.taxtmi.com/caselaws?id=444063 The Allahabad HC allowed a petition challenging GST demand on premium paid to YEIDA for institutional plot allotment. The petitioner was allotted a plot in 2015, with GST becoming applicable to post-June 2017 instalments. The court held that exemption under Section 11 of GST Act 2017 via Notification No. 12/2017 was unconditional, as Column 5 specified "Nil" conditions against Entry 41. Despite subsequent amendments through Notification No. 32/2017, no conditions were introduced for this exemption. The court found YEIDA's demand letter dated 24.08.2018 legally unfounded, lacking factual basis for any condition violation, and quashed the impugned communication. en-us Thu, 05 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444063 The Allahabad HC allowed a petition challenging GST demand on premium paid to YEIDA for institutional plot allotment. The petitioner was allotted a plot in 2015, with GST becoming applicable to post-June 2017 instalments. The court held that exemption under Section 11 of GST Act 2017 via Notification No. 12/2017 was unconditional, as Column 5 specified "Nil" conditions against Entry 41. Despite subsequent amendments through Notification No. 32/2017, no conditions were introduced for this exemption. The court found YEIDA's demand letter dated 24.08.2018 legally unfounded, lacking factual basis for any condition violation, and quashed the impugned communication. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444063