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2021 (9) TMI 158 - HC - GSTLiability to pay tax / GST - Validity of Rulings of AAR and AAAR - educational institution or not - applicant is a Charitable Society having the main object and factually engaged in imparting Medical Education - Requirement of registration under the Central Goods and Service Tax Act, 2017 - contention of the petitioner-society is that it has been established primarily for the purpose of imparting of education and that it does so, through its Special Purpose Vehicle viz. MGIMS - HELD THAT:- To the extent the petitioner-society imparts education through its Special Purpose Vehicle-MGIMS, the society would also be eligible to be termed as ‘educational institution’ and therefore, entitled for seeking exemption from the requirement of registration and GST liability, is the submission of the society. This contention of the petitioner, as seen from both the orders challenged here, has neither been considered nor has it been answered specifically by these authorities. The authorities ought to have considered this contention independently of the activity of MGIMS and in the light of the manner in which the aims and objects of the society is fulfilled by the petitioner-society. - Such exercise having not been done by the authorities below and no findings on these lines having been rendered by both the Authorities, both the orders, as rightly submitted by the learned counsel for the petitioners, are erroneous and cannot stand to the scrutiny of law. Petition allowed - decided in favor of petitioner.
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