https://www.taxtmi.com/caselaws?id=787537 The court set aside the prior adjudication and summary orders and remitted the matter for fresh consideration to allow the petitioner to claim exemption under Notification No. 12/2017-Central Tax (Rate) (Entry-66, Heading 9992); the petitioner must appear on the fixed date to place invoices, reconciliations of GSTR-1 and GSTR-3B, and other evidence, and respondent No. 2 is directed to verify recovery and reconsider the taxability in light of the evidence. The remedial measure is limited to permitting fresh hearing and verification; no substantive finding on exemption was made. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787537 The court set aside the prior adjudication and summary orders and remitted the matter for fresh consideration to allow the petitioner to claim exemption under Notification No. 12/2017-Central Tax (Rate) (Entry-66, Heading 9992); the petitioner must appear on the fixed date to place invoices, reconciliations of GSTR-1 and GSTR-3B, and other evidence, and respondent No. 2 is directed to verify recovery and reconsider the taxability in light of the evidence. The remedial measure is limited to permitting fresh hearing and verification; no substantive finding on exemption was made. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787537