Case Law Details
Bedi And Bedi Associates Vs Commissioner of CGST Delhi Audit-1 & Anr (Delhi High Court)
Introduction: The Delhi High Court recently rendered a significant judgment in the case of Bedi And Bedi Associates Vs Commissioner of CGST Delhi Audit-1 & Anr. The petitioner sought to challenge the Corrigendum and Show Cause Notice issued by the authorities. The central issue revolved around the approval of the Corrigendum by the Monitoring Committee.
Detailed Analysis:
1. Exemption Claim: The petitioner had initially claimed exemption from GST for supplies to a Polytechnic, citing Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
2. Audit Observations: The Audit-1 authority issued Final Audit observations on 07.06.2023, disputing the petitioner’s eligibility for the claimed exemption.
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