https://www.taxtmi.com/caselaws?id=776591 GST demand and rectification orders were set aside where the taxpayer claimed exemption for services rendered only to Government departments under Notification No. 12/2017-Central Tax (Rate). The record showed a mismatch between auto-populated returns and filed returns, but the exemption claim required fresh examination with proper supporting documents. As the appellate authority had already allowed the appeals for the same period, the matter was remitted for fresh adjudication after giving the taxpayer an opportunity to produce proof of exemption. The rectification request under Section 161 was also noted to have been made beyond limitation. en-us Tue, 29 Jul 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776591 GST demand and rectification orders were set aside where the taxpayer claimed exemption for services rendered only to Government departments under Notification No. 12/2017-Central Tax (Rate). The record showed a mismatch between auto-populated returns and filed returns, but the exemption claim required fresh examination with proper supporting documents. As the appellate authority had already allowed the appeals for the same period, the matter was remitted for fresh adjudication after giving the taxpayer an opportunity to produce proof of exemption. The rectification request under Section 161 was also noted to have been made beyond limitation. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776591