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.