2021 (8) TMI 518

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....karan For the Respondents : Mr.Rajnish Pathiyil, Senior Standing Counsel ORDER This is the second time the petitioner is before this Court within the last six months praying for similar relief both times. In this Writ Petition, the petitioner seeks a Certiorarified Mandamus calling for and quashing E-mail Communication in OC. No.98 of 2021 dated 03.08.2021 issued by the Superintendent of GST & ....

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.... the Director General of GST Intelligence. At the outset, the challenge is belated. Moreover, there is no merit whatsoever in the challenge and the prayer for a direction to the first respondent to exempt the petitioner from the purview of the Central Goods and Services Tax Act, 2017 is not liable to be granted, as the grant of exemption or otherwise is a matter to be examined by the authorities o....

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.... regard to the on-going GST investigation. The grievance of the petitioner appears to be that the Institution is called upon repeatedly before the respondent authorities, despite the petitioner having furnished all materials in support of its claim for exemption under the provisions of the Central Goods and Services Tax Act, 2017. 4. Memo dated 09.08.2021 has been filed, which lists out documents....