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2024 (2) TMI 180 - HC - GSTExemption from payment of GST - centage charges towards the expenditure borne by the petitioner for project implementation - whether the supply of goods and services received by the petitioner or supply made by them are exempted from payment of GST? - HELD THAT:- It is not in doubt that the petitioner is a Government Company registered under Section 8 of the Companies Act, 2013. Almost all the shares of the petitioner are held by the State Government. The question whether the supply of goods and services received by the petitioner or supply made by them are exempted from payment of GST is the question which needs to be decided by the assessing authority itself. The petitioner has been issued with show cause notice to which they have filed their reply and the petitioner had also availed one opportunity of hearing before the assessing authority. It is not deemed proper to interrupt the ongoing proceedings before the assessing authority. However, it is made clear that the assessing authority will examine each and every argument of the petitioner against the show cause notice and also examine the evidences/documents submitted by them, including the notifications, to come to a conclusion whether the petitioner is entitled for exemption from payment of GST or not. Once the assessing authority comes to its conclusion that the petitioner is exempted from payment of GST, the show cause notice should be dropped. The present writ petition stands finally disposed of.
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