https://www.taxtmi.com/caselaws?id=799628 Entry 27 of the GST exemption notification exempts services of extending deposits, loans or advances where consideration is represented by interest or discount; recovery of loan amounts may therefore qualify for exemption. A pure legal issue arising from a statutory exemption notification may be raised at any stage of adjudication. Application of the exemption to an amount said to have been recovered from a written-off housing loan account requires cogent documentary proof of both the write-off and the relevant recovery. Certified banker's-book entries are prima facie evidence, and necessary supporting documents may be required for determination. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799628 Entry 27 of the GST exemption notification exempts services of extending deposits, loans or advances where consideration is represented by interest or discount; recovery of loan amounts may therefore qualify for exemption. A pure legal issue arising from a statutory exemption notification may be raised at any stage of adjudication. Application of the exemption to an amount said to have been recovered from a written-off housing loan account requires cogent documentary proof of both the write-off and the relevant recovery. Certified banker's-book entries are prima facie evidence, and necessary supporting documents may be required for determination. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799628