2024 (12) TMI 830

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....a, J. For the Petitioner : Naveen Sinha with Nipun Singh, Ritaj Vikram Singh For the Respondent : A.S.G.I., Abrar Ahmad, Anjali Upadhya, C.S.C., Ankur Agarwal (S.C.), Shivam Yadav ORDER 1. This writ petition is directed against demand raised by the respondent, Greater NOIDA Industrial Development Authority from the petitioner to the tune of Rs. 5,52,31,637/- towards GST and a sum of Rs....

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....ted 28.06.2017 (Annexure-6) as amended by notification dated 13.10.2017 and further amended by notification dated 31.12.2019 along with advance ruling dated 12.10.2023 by the authority for Advance Ruling Goods and Service Tax, U.P. in the matter of New Okhla Industrial Development Authority (NOIDA) as well as judgment of this Court in M/s Ram Kamal Healthcare Pvt. Ltd. v. Union of India and 3 othe....

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....e requirements for grant of exemption. 7. However, it is not the case of the respondents that while issuing the communication dated 28.08.2024, any reference was made to any of the notifications taking away the exemption and/ or the petitioner not fulfilling the requirements of the said notifications and apparently without application of mind, the said communication dated 28.08.2024 has been is....