2025 (10) TMI 243

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....te. For the Respondents Through: Mr. Puneet Yadav, SPC for R-1. Mr. Mudit Gupta, SSC for R-2.   ORDER PER 1. This hearing has been done through hybrid mode. 2. The present writ petition has been filed by the Petitioner-Shivalik Housekeeping Service under Article 226 of the Constitution of India seeking a waiver of the prescribed pre-deposit (10% of the tax amount) for preferring a....

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.... the Petitioner that the Petitioner, under the presumption that Government Educational Institutions were exempt from the purview of GST, had not even collected GST from the various educational establishments to whom the housekeeping services were provided. 6. Issue notice. The ld. Counsel for the Respondent-Department accept notice. 7. The issue in the present case pertains to whether the en....

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....ional institution to its students, faculty and staff; (b) to an educational institution, by way of- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution;....

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.... (ii) the question as to whether the entities to whom the Petitioner has rendered services were covered by the exemption or not would have to be looked into by the Appellate Authority; the Court is inclined to permit the Petitioner to file an appeal under Section 107 of the CGST Act. The Appellate Authority, after considering the facts, shall also determine the amount of pre-deposit to be ma....