9911796707
TMI Blog2024 (12) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... speaking order - violation of principles of natural justice - HELD THAT:- In the overall fact situation of the case, the demand raised dated 28.08.2024 pertaining to the GST by the respondents being wholly non-speaking, apparently contrary to the notifications and the advance ruling and judgment of this Court, the same is set aside. The respondents would be free to raise demand by passing a detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ium. 2. Submissions have been made that a lease deed dated 05.12.2023 has been executed by the respondent-authority in favour of the petitioner and all the requisite terms and conditions of the lease are fulfilled. The purpose for which the lease has been executed is for constructing a building higher secondary school according to the project report approved by the lessor. The petitioner was requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided on 05.10.2023 that the demand of GST raised is wholly baseless and contrary to the exemption notification/s. It is emphasised that the case of the petitioner would squarely fall within the exemption notifications read with the advance ruling and judgments of this Court and, therefore, the demand raised is wholly baseless and without jurisdiction. 5. Submissions have also been made on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act situation of the case, the demand raised dated 28.08.2024 pertaining to the GST by the respondents being wholly non-speaking, apparently contrary to the notifications and the advance ruling and judgment of this Court, the same is set aside. 9. The respondents would be free to raise demand by passing a detailed speaking order indicating the liability of the petitioner to pay the amount of GST a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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