https://www.taxtmi.com/caselaws?id=763338 GST assessments could not be finalised without examining whether Notification No. 9/2017-Integrated Tax (Rate) exempted the services in question. The Court noted that the petitioner's activity was said to be undertaken as part of a Government of India department and that the relationship between the petitioner unit and the Nuclear Fuel Complex, as well as the applicability of the exemption for services supplied by one Central Government entity to another, required consideration. As this exemption issue had not been properly addressed, the assessment orders were set aside and the matters were remitted for fresh consideration, with liberty to treat the orders as show-cause notices and decide the assessments afresh after hearing the petitioner. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763338 GST assessments could not be finalised without examining whether Notification No. 9/2017-Integrated Tax (Rate) exempted the services in question. The Court noted that the petitioner's activity was said to be undertaken as part of a Government of India department and that the relationship between the petitioner unit and the Nuclear Fuel Complex, as well as the applicability of the exemption for services supplied by one Central Government entity to another, required consideration. As this exemption issue had not been properly addressed, the assessment orders were set aside and the matters were remitted for fresh consideration, with liberty to treat the orders as show-cause notices and decide the assessments afresh after hearing the petitioner. Case-Laws GST Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763338