9911796707
TMI Blog2023 (11) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing as under: (a) quash and set aside Corrigendum dated 25.08.2023 to ADT-02 dated 07.06.2023 as issued by Respondent No 2; (b) quash and set aside Corrigendum dated 28.08.2023 TO DRC-01A dated 04.07.2023 as issued by Respondent No 2; (c) quash and set aside Show Cause Notice dated 11.09.2023 as issued by Respondent No 2; and (d) pass such other order or orders as may be dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the concerned authority was of the view that the petitioner was not entitled to exemption under the Notification No. 12/2017. According to the concerned authority, supplies made to a Polytechnic could not be considered as supplies to an educational institution. 6. According to the observations, GST of the sum amounting to ₹49,16,111/- alongwith interest and penalty was payable by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition is premised on the basis that the impugned corrigendums were not approved by the Monitoring Committee. 10. 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 corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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