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2021 (8) TMI 496

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..... tioner-school - exemption from GST - HELD THAT:- A perusal of the compilation of documents accompanying the affidavit would itself reveal that the petitioner has furnished some particulars and has sought an adjournment thereafter on account of the COVID-19 pandemic. It would be appropriate for the petitioner to co-operate with the authorities, furnish the documents sought for and pursue its ca .....

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..... irector General of GST Intelligence. At the outset, the challenge is belated, seeing as this Writ Petition is filed only on 13.07.2021. Moreover, the prayer is for a direction to the first respondent to exempt the petitioner from the purview of the Central Goods and Services Tax Act, 2017. The grant of exemption or otherwise is a matter to be examined by the authorities on the basis of the materia .....

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