Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017
Case-Laws
GST
The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent's determination misconceived insofar as renting/leasing of a residential dwelling is exempt from GST under Entry No. 12 of Central Tax Notification No. 12/2017. The court held the petitioner's challenge meritorious, declared
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