2023 (3) TMI 158

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....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.(C) 1303/2023 1. Exemptions allowed, subject to....

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....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 covered under the exemption under Entry 66 of the Notification da....