Patna HC says GST Exemption Cannot Be Rejected Without Examining Its Merits

The taxpayer, engaged in conducting Nukkad Natak for Government awareness programmes, faced a GST demand of ₹1.63 lakh for FY 2022-23. 

Although the statutory appeal was dismissed for a 21-day delay, the High Court held that the underlying exemption issue went to the root of the tax liability and required adjudication on merits.