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    <title>2025 (10) TMI 243 - DELHI HIGH COURT</title>
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    <description>HC held that whether clients of the petitioner fall within notifications exempting manpower services to government educational institutions must be decided on facts by the Appellate Authority. Noting the petitioner had not collected GST, the court allowed the petitioner to file an appeal under Section 107 CGST and directed the Appellate Authority to determine applicability of the exemption and the pre-deposit amount. The petitioner may file the appeal by 10 July 2025; petition disposed.</description>
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      <description>HC held that whether clients of the petitioner fall within notifications exempting manpower services to government educational institutions must be decided on facts by the Appellate Authority. Noting the petitioner had not collected GST, the court allowed the petitioner to file an appeal under Section 107 CGST and directed the Appellate Authority to determine applicability of the exemption and the pre-deposit amount. The petitioner may file the appeal by 10 July 2025; petition disposed.</description>
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