https://www.taxtmi.com/caselaws?id=788144 The principal issue was entitlement to a concessional IGST rate under Notification No.41/2017-I.T. (Rate); the court applied the principle that exemption/concession notifications are to be strictly construed and the assessee bears the burden of proving eligibility, with purposive interpretation only where the text is ambiguous. On the facts, the registered recipient placed the order but the supply and initial movement occurred to a third party's premises and only thereafter the goods were packed and supplied to the recipient, which did not meet the Notification's requirement that order and supply/movement occur between the registered supplier and registered recipient (or to a registered warehouse). Outcome: benefit denied and writ dismissed. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788144 The principal issue was entitlement to a concessional IGST rate under Notification No.41/2017-I.T. (Rate); the court applied the principle that exemption/concession notifications are to be strictly construed and the assessee bears the burden of proving eligibility, with purposive interpretation only where the text is ambiguous. On the facts, the registered recipient placed the order but the supply and initial movement occurred to a third party's premises and only thereafter the goods were packed and supplied to the recipient, which did not meet the Notification's requirement that order and supply/movement occur between the registered supplier and registered recipient (or to a registered warehouse). Outcome: benefit denied and writ dismissed. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788144