Mere absence of GSTIN should not warrant GST exemption denial: Karnataka HC

Hatsoff Helicopter Training P Limited Vs State Of Karnataka (Karnataka High Court)

Introduction: The Karnataka High Court recently delivered a significant judgment in the case of Hatsoff Helicopter Training P Limited vs. State of Karnataka. The petitioner challenged the orders dated 30.01.2023 and 30.09.2023, seeking the quashing of a recovery notice and a refund of Rs. 1,52,03,733/-. The dispute revolved around tax liability concerning “Bulk Simulator Training Services” provided to defens

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