{"id":74266,"date":"2025-10-30T08:22:06","date_gmt":"2025-10-30T02:52:06","guid":{"rendered":""},"modified":"2025-10-30T08:22:06","modified_gmt":"2025-10-30T02:52:06","slug":"order-nullified-refund-of-rs-2-58-700-ordered-after-gst-exemption-under-entry-no-12-central-tax-notification-no-12-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74266","title":{"rendered":"Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12\/2017"},"content":{"rendered":"<p>Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12\/2017<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent&#39;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&#39;s challenge meritorious, declared <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93708\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12\/2017Case-LawsGSTThe HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the res<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74266","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74266"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74266\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}