2026 (10) TMI 215

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....E MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Joseph Varghese., Advocate For the Respondent : Smt. Malavika Prasad., HCGP ORAL ORDER : The petitioner has called in question the following and these are for the financial year 2020- 2021. Sl. No. Notices/ Orders Date Provisions of KGST Act and Rules, 2017 Annexures 1 Inspection Report 20.10.2022 &nbsp....

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....ed goods and services relating to maintenance of streetlights for different Government departments and agencies, and the petitioner claims exemption under the Notification No.12/2017 dated 28.06.2017 asserting that the value of the goods supplied is below 25% of the works contract value and therefore it is entitled to exemption. The first respondent has passed the impugned Adjudication Order obser....

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....hat the value of the goods supplied is less than 25% of the works contract value and therefore entitled to exemption. This Court must observe that there is a definite failure in considering the petitioner's Reply to the Show Cause Notice and therefore there must be interference restoring the proceedings for reconsideration. Hence the following: ORDER The petition is allowed-in-part....