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    <title>Statutory Body&#039;s GST Assessment Upheld: Previous Tax Exemptions Don&#039;t Create Estoppel Against Current GST Provisions Under Section 107</title>
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    <description>HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi &amp; Village Industries Board Act. Court held that despite previous VAT and service tax exemptions, GST Act provides no explicit exemption or zero-rated status for petitioner&#039;s products. Prior statutory exemptions cannot create estoppel against current GST provisions. Petitioner directed to pursue statutory remedy through appeal before Appellate Authority under Section 107 of CGST Act. Court preserved petitioner&#039;s right to pursue available statutory remedies against the assessment order while dismissing the writ petition.</description>
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    <pubDate>Tue, 04 Mar 2025 07:12:49 +0530</pubDate>
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      <title>Statutory Body&#039;s GST Assessment Upheld: Previous Tax Exemptions Don&#039;t Create Estoppel Against Current GST Provisions Under Section 107</title>
      <link>https://www.taxtmi.com/highlights?id=86220</link>
      <description>HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi &amp; Village Industries Board Act. Court held that despite previous VAT and service tax exemptions, GST Act provides no explicit exemption or zero-rated status for petitioner&#039;s products. Prior statutory exemptions cannot create estoppel against current GST provisions. Petitioner directed to pursue statutory remedy through appeal before Appellate Authority under Section 107 of CGST Act. Court preserved petitioner&#039;s right to pursue available statutory remedies against the assessment order while dismissing the writ petition.</description>
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      <pubDate>Tue, 04 Mar 2025 07:12:49 +0530</pubDate>
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