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2024 (4) TMI 146 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHANExemption from GST - Scope of the Term "Applicant" for seeking advance Ruling - services provided by the suppliers to the Board of Secondary Education in relation to conducting examination - N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 read with explanation in paragraph 3 clause (iv) and read with Circular No. 151/07/2021-GST dated 17th June, 2021 - HELD THAT:- In the case of M/s Anmol Industries Ltd. versus West Bengal Authority for Advance Ruling, Goods and Services Tax, [2023 (5) TMI 288 - CALCUTTA HIGH COURT] the Hon'ble High Court, Calcutta held that the court set aside the ruling of AAR and remanded back the matter to AAR to decide the application on merits and in accordance with the law. It is observed that AAR Rajasthan have not taken note of the above judgement of the Hon'ble High Court as the judgement had not been pronounced at the relevant point of time. Thus, it will be in the fitness of things if the Authority for Advance Ruling consider the ratio of the judgement & pass a ruling thereafter. It is left open to the Authority for Advance Ruling to consider applicability of the judgement as per settled principles of jurisprudence. The Ruling of AAR. Rajasthan dated 17.06. 2022. is set aside and the matter is remanded back to the AAR to decide the application afresh after considering the judgement of Hon'ble High Court, Calcutta delivered in the case M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax.
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