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TMI Blog2024 (2) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... e State Government. The question whether the supply of goods and services received by the petitioner or supply made by them are exempted from payment of GST is the question which needs to be decided by the assessing authority itself. The petitioner has been issued with show cause notice to which they have filed their reply and the petitioner had also availed one opportunity of hearing before the assessing authority. It is not deemed proper to interrupt the ongoing proceedings before the assessing authority. However, it is made clear that the assessing authority will examine each and every argument of the petitioner against the show cause notice and also examine the evidences/documents submitted by them, including the notifications, to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's source of funding is in the form of grants received from the State Government through M/s.Kerala Infrastructure Investment Fund Board ('KIIFB', for short) through budgetary announcements. 3. The petitioner is responsible for implementation of State Government's Public Education Rejuvenation Mission with initiatives such as Samagra Content Portal, Sampoorna School Management software and SchoolWiki , which connects schools for collaborative content development process. According to the petitioner, the role of the petitioner is of a facilitator to procure materials for modernising the education and of an implementation agency. The petitioner approves invoices in respect of supply of goods and services for payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the petitioner entity is exempted from payment of GST in view of Entry 150 inserted vide notification No.35/2017 - Central Tax (Rate) dated 13.10.2017 and also notification No.12/2017 - Central Tax (Rate) dated 28.6.2017, and therefore, the petitioner is not liable for assessment and payment of GST under the provisions of CGST/SGST Act and the Rules made thereunder. 6. It appears that some investigation was carried out by the Anti-Evasion Wing of the Central Goods and Services Department, Trivandrum Commissionerate. The intelligence gathered by the Anti-Evasion Wing would suggest that the petitioner was supplying services as well as goods to the General Education Department, Government of Kerala, but was not paying applicable GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted without prejudice to the aforesaid that even if it is considered to be as supply, it is supplied from one Government Entity to another Government Entity and such supply is exempted under the notifications from payment of the GST. It is submitted that the petitioner has approached this Court sensing the mood of the assessing authority that they are going to restrict to their pre-determined position in the show cause notice and adjudication would be a futile exercise as the notice has been issued with pre-determined motion. Learned Senior counsel for the petitioner has place reliance on the judgment of the Hon'ble Supreme Court in the case of Siemens Ltd. v. State of Maharashtra And Others [(2006) 12 SCC 33] to submit that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's approach rushing to this Court cannot be justified. He therefore, prays that the petitioner would be asked to appear before the assessing authority with all details, including the profit and loss account, balance sheet and all notifications in their favour claiming exemption from payment of GST on the supply received or made by them, as the case may be. 9. I have considered the submissions and perused the show cause notice as well as the reply submitted by the petitioner to the show cause notice. 10. It is not in doubt that the petitioner is a Government Company registered under Section 8 of the Companies Act, 2013. Almost all the shares of the petitioner are held by the State Government. The question whether the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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