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2023 (11) TMI 962 - DELHI HIGH COURTExemption from GST - outward supplies made to a Polytechnic (Vocational Institution) in terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- A plain reading of the final audit observations, as approved by the Monitoring Committee, indicates that the demand was founded on the basis that the petitioner was not entitled to the benefit of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The impugned corrigendums only purported to correct the quantification of the tax recoverable on the aforesaid basis. Any alteration in the amount of tax on account of a computational error may not require specific approval of the Monitoring Committee. Prima facie, the impugned corrigendums or the impugned SCN are not liable to be set aside on the aforesaid ground. The premise on which the present petition is founded, does not hold good - Petition dismissed.
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