https://www.taxtmi.com/caselaws?id=763490 Kerala HC quashed GST liability order against petitioner who supplied goods and services to schools as special purpose vehicle implementing government project. Court found adjudicating authority's decision contained contradictory findings regarding goods ownership and failed to properly consider relevant notification provisions. Authority incorrectly concluded KIIFB funding couldn't be treated as government grant despite KIIFB being statutory body under state control. Matter remanded for fresh adjudication considering whether supply exists without consideration and whether KIIFB funds constitute government grant under applicable notifications. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763490 Kerala HC quashed GST liability order against petitioner who supplied goods and services to schools as special purpose vehicle implementing government project. Court found adjudicating authority's decision contained contradictory findings regarding goods ownership and failed to properly consider relevant notification provisions. Authority incorrectly concluded KIIFB funding couldn't be treated as government grant despite KIIFB being statutory body under state control. Matter remanded for fresh adjudication considering whether supply exists without consideration and whether KIIFB funds constitute government grant under applicable notifications. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763490