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2021 (12) TMI 520 - HC - GSTRate of GST - in relation to any function entrusted to a Panchayat under article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243 W of the Constitution of India - pure services (Cleaning) to the Nagar Parishad - HELD THAT:- The notice dated 25.01.2020 (Annexure-5) is quashed with the direction to the assessing officer to issue a fresh notice in the light of the statutory provisions and pass an appropriate order in accordance with law. All proceedings be positively complied with in these matters. Petition allowed.
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