2025 (8) TMI 706

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....Malak Manish Bhatt, AOR Mr. Kuntal Parikh, Adv. Ms. Neeha Nagpal, Adv. Ms. Samridhi, Adv ORDER UPON hearing the counsel the Court made the following. 1. Delay condoned. 2. The issue which arises for our consideration is whether the petitioner, who is a contractor, providing conservancy services to Notified Area Authority, Vapi would be exempted from Central Goods and Services Tax (CGST....

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....", as per Notification, means an authority or a Board or any other body (i) Set up by an Act of the Parliament or a State legislature; or (ii) established by any Government. 4. It is the submission of the petitioner that by virtue of the notification under Section 16 of the Gujarat Industrial Development Act, 1962, the Notified Industrial Area Authority, Vapi, would fall within the definition o....