TMI Blog2021 (8) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner having furnished all materials in support of its claim for exemption under the provisions of the Central Goods and Services Tax Act, 2017 - HELD THAT:- At paragraph No.5 of the memo dated 09.08.2021, the petitioner states that having produced all relevant documents, Notifications and supporting documents to substantiate its claim for exemption, it has no further documents to be fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond time the petitioner is before this Court within the last six months praying for similar relief both times. In this Writ Petition, the petitioner seeks a Certiorarified Mandamus calling for and quashing E-mail Communication in OC. No.98 of 2021 dated 03.08.2021 issued by the Superintendent of GST CE, Range-IV arrayed as R3. A direction is also sought to the respondents to determine the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, there is no merit whatsoever in the challenge and the prayer for a direction to the first respondent to exempt the petitioner from the purview of the Central Goods and Services Tax Act, 2017 is not liable to be granted, as the grant of exemption or otherwise is a matter to be examined by the authorities on the basis of the materials to be furnished to them. 3. A casual perusal of the type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears to be that the Institution is called upon repeatedly before the respondent authorities, despite the petitioner having furnished all materials in support of its claim for exemption under the provisions of the Central Goods and Services Tax Act, 2017. 4. Memo dated 09.08.2021 has been filed, which lists out documents stated to have been filed by the petitioner. There is no reason for me to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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