2023 (3) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner : Mr. Kashish Kumar Gupta and Ms. Hemlata Rawat , Advs For the Respondents : Ms. Amrita Prakash, CGSC with Mr. Vishal Ashwani Mehta, Adv. for R-1 (UOI) Mr. Rajeev Aggarwal, ASC with Ms. Shilpa Singh , Adv. for R - 2 , 5 & 6 ORDER CM APPL. 4925/2023 in W.P.(C) 1298/2023 CM APPL. 4927/2023 in W.P.(C) 1299/2023 CM APPL. 4929/2023 in W.P.(C) 1300/2023 CM APPL. 4935/2023 in W.P.(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....51/07/2021-GST) as ultra vires to the provisions of entry at Serial No. 66(a) read with Para 2(y) of the Notification No. 12/2017-CTR and other similar notifications under the Delhi Goods and Services Tax Act, 2017 (DGST Act). 4. Essentially, the petitioner's challenge, in the present batch of petitions, is three-fold. First, the petitioner claims that it is an educational institution and is co....