https://www.taxtmi.com/caselaws?id=778312 The petitioner's exemption claim under Notification No. 2/2017-CT (Rate) for fisheries items was found prima facie capable of coverage, but the Court said the factual question whether the petitioner actually dealt in exempt goods could not be conclusively determined in writ proceedings. The assessment order and rejection of rectification were therefore not finally set aside on merits; instead, the writ petition was disposed of with directions for compliance with the payment condition, a consolidated reply, and fresh reconsideration by the respondent after hearing the petitioner. en-us Fri, 22 Aug 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778312 The petitioner's exemption claim under Notification No. 2/2017-CT (Rate) for fisheries items was found prima facie capable of coverage, but the Court said the factual question whether the petitioner actually dealt in exempt goods could not be conclusively determined in writ proceedings. The assessment order and rejection of rectification were therefore not finally set aside on merits; instead, the writ petition was disposed of with directions for compliance with the payment condition, a consolidated reply, and fresh reconsideration by the respondent after hearing the petitioner. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778312