GST DAILY – 314 : Assessee should be provided opportunity to submit additional documents and establish exemption claim: HC

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THE HON’BLE MADRAS HIGH COURT  In the case OF Tvl. Hosur Builders V/sAssistant Commissioner (ST)(FAC), decided on 27-6-2024

👉 Issue:-

✔️ Can Assessee get allowing submission of additional documents to establish exemption?

👉 TheHon’ble High Court Judgement:-

✔️ Where exemption claimed under GST for services to municipal corporation, matter remanded for fresh consideration allowing submission of additional documents to establish exemption.

Section 11 of Central Goods and Services Tax Act, 2017