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2022 (7) TMI 131 - HC - GSTBenefit of entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - Naturopathy Centre - classifiable under SAC Heading 9993 or not - HELD THAT:- The grievance of the petitioner is that the Authority for Advance Ruling proceeded to return a finding that this was a case of supply of composite service and, consequently, the petitioner has been denied the benefit of the aforesaid exemption notification. Learned counsel for the petitioner submits that this was not even the stand of respondent-department before the Authority and, therefore, the petitioner was taken by surprise upon receiving the impugned order passed by the Authority for Advance Ruling. He submits that the petitioner specifically raised this ground in its appeal before the Appellate Authority. However, the Appellate Authority has not considered the said aspect in its impugned order. The learned counsel for the respondents are not in a position to dispute the aforesaid submission of the petitioner. This is also evident from the reading of the impugned orders passed by the respondent Authorities. Matter remanded back to the Appellate Authority for reconsideration of the appeal preferred by the petitioner - petition allowed by way of remand.
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