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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Liability to pay tax / GST - Validity of Rulings of AAR and AAAR ...


Court Quashes AAR and AAAR Orders; Remands Case to Reassess Educational Institution Status for GST Liability.

September 3, 2021

Case Laws     GST     HC

Liability to pay tax / GST - Validity of Rulings of AAR and AAAR - educational institution or not - The 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. - Orders quashed and matter restored before AAR - HC

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