2021 (8) TMI 496 - HC - GST

Validity of notice sent to petitioner-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 case before them. Let the authorities take note of the documents, afford the petitioner an opportunity and complete the proceedings in accordance with law. Petition dismissed.

Summary

Issues Involved:
Challenge to a notice issued by the Director General of GST Intelligence, belated filing of the Writ Petition, seeking exemption from Central Goods and Services Tax Act, 2017, furnishing of documents by the petitioner, cooperation with authorities, dismissal of the Writ Petition.

Analysis:

The petitioner, claiming to be a school, challenged a notice issued by the Director General of GST Intelligence but faced a hurdle due to the belated filing of the Writ Petition in 2021 against a notice issued in 2020. The court highlighted that the prayer for direction to exempt the petitioner from the Central Goods and Services Tax Act, 2017 was premature. The decision to grant exemption falls under the purview of authorities based on the materials provided by the entity seeking exemption and in compliance with relevant provisions.

Upon reviewing the documents submitted with the affidavit, it was noted that the petitioner had provided some particulars and requested an adjournment due to the COVID-19 pandemic. The court emphasized the importance of cooperation, urging the petitioner to provide the requested documents and actively engage with the authorities. It was suggested that the authorities should consider the submitted documents, give the petitioner a fair opportunity, and proceed with the proceedings in adherence to the legal framework.

In light of the circumstances, the court dismissed the Writ Petition without imposing any costs. The decision to dismiss the petition was accompanied by the dismissal of connected Miscellaneous Petitions. The judgment underscored the necessity for the petitioner to collaborate with the authorities, furnish the required documents, and pursue the case through the appropriate channels, emphasizing compliance with the law throughout the process.