https://www.taxtmi.com/caselaws?id=779311 HC held that renting of residential dwellings is exempt under Entry No. 12 of Notification 2017 and where tax was collected in invoices despite exemption, the payer may seek refund. The court set aside deficiency memos that rejected refund applications solely on Section 54 time-bar grounds, directed respondents to consider the refund applications without addressing limitation, and ordered disposal of the applications within four weeks from receipt of the order. Petition allowed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779311 HC held that renting of residential dwellings is exempt under Entry No. 12 of Notification 2017 and where tax was collected in invoices despite exemption, the payer may seek refund. The court set aside deficiency memos that rejected refund applications solely on Section 54 time-bar grounds, directed respondents to consider the refund applications without addressing limitation, and ordered disposal of the applications within four weeks from receipt of the order. Petition allowed. Case-Laws GST Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779311