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2022 (4) TMI 1236 - AAAR - GSTBenefit of exemption - Requirement of registration under National Skill Development Corporation - State Government has formed this corporation for giving Training to unemployed youth - requirement of registration under the act vide G.O. No.73, Commercial Taxes and Registration (B1), 29th June 2017, Serial No. 69 Heading 9992 or Heading 9983 or Heading 9991 and Serial No. 70 Heading 9985 - Government entity or not - time limitation - HELD THAT:- Prima facie, the appeal is made against Order dated 25.02.2021, which was received on 02.03.2021. The appeal stands filed with a delay of 9 months in filing the appeal. The appellant has requested to condone the delay and to admit the application - Hon'ble Supreme Court IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER], has modified its Order dated 23rd September 2021 and has held that the period from 15th March 2020 to 28th February 2022 would stand excluded for the purpose of Limitation in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER]. Therefore, the appeal is to be considered as filed within the timeline and admitted for consideration on merits. The facts of whether the appellant is a 'Government entity', whether all the activities are extended only to the State Government and whether the consideration received is limited to the 'grants' are fresh facts to be verified/analysed with the respective documentary proof - it is clear that this authority can either confirm or modify the facts examined by the LA and ruling extended. It is evident that the appellant seeks ruling on a different set of facts which were not put forth before the LA. The appellant has not contested the basis of the ruling extended by LA and accepts that after receipt of the ruling by the LA, they have been now guided and rightly so that they are not to be required on the application of Entry 9C, which is a new ground not examined by the LA and therefore this forum cannot adduce any ruling on the same. The appellant has not contested the applicability of the entries 69 & 70 of the Notification, on the support of which, they had claimed exemption for registration before the LA. There appears no reason to interfere with the ruling of the LA - Appeal dismissed.
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