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Manonmaniam Sundaranar University vs The Joint Director(Gst Intelligence) on 22 February, 2021

115. The views in Madurai Kamaraj University vs. Joint Commissioner, Office of the Commissioner of GST and Central Excise, Madurai and Manonmaniam Sundaranar University vs. The Joint Director (GST Intelligence), Coimbatore, referred to supra as mentioned above would require a reconsideration as there is no scope for interpretation when the language in the Notification was clear. There was also no scope for merging to exclusion and exemption together.

Madurai Kamaraj University vs Joint Commissioner on 16 August, 2021

115. The views in Madurai Kamaraj University vs. Joint Commissioner, Office of the Commissioner of GST and Central Excise, Madurai and Manonmaniam Sundaranar University vs. The Joint Director (GST Intelligence), Coimbatore, referred to supra as mentioned above would require a reconsideration as there is no scope for interpretation when the language in the Notification was clear. There was also no scope for merging to exclusion and exemption together.
Madras High Court Cites 10 - Cited by 0 - R S Kumar - Full Document
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