Mr.Rajnish Pathiyil, learned Senior Panel Counsel accepts notice for the respondents and is armed with instructions to proceed in the matter. Hence, by consent of both sides, this Writ Petition is taken up for final disposal even at the stage of admission.

2. The petitioner claims to be a school and is challenging a notice dated 13.02.2020, issued by the Director General of GST Intelligence. At the outset, the challenge is belated, seeing as this Writ Petition is filed only on 13.07.2021. Moreover, the prayer is for a direction to the first respondent to exempt the petitioner from the purview of the Central Goods and Services Tax Act, 2017. The grant of exemption or otherwise is a matter to be examined by the authorities on the basis of the materials furnished by the entity seeking such exemption and in the light of the applicable provisions.

3. A perusal of the compilation of documents accompanying the affidavit would itself reveal that the petitioner has furnished some particulars and has sought an adjournment thereafter on account of the COVID-19 pandemic.

4. In such circumstances, it would be appropriate for the petitioner to co-operate with the authorities, furnish the documents sought for and pursue its case before them. Let the authorities take note of the documents, afford the petitioner an opportunity and complete the proceedings in accordance with law.

5. This Writ Petition is dismissed with no order as to costs. Connected Miscellaneous Petitions are also dismissed.