SGST High Court Cases

GST – Petition challenging the validity of Advance Ruling orders passed by Authority for Advance Ruling and subsequently sustained by Appellate Authority for Advance Ruling - Petitioner submits that both the impugned orders do not answer the basic question as to whether or not the petitioner-society on its own strength and without any reference to its joint venture can be considered to be an ‘educational institution’ and outside the preview of GST Registration – whether the impugned Advance Rulings have been given without applying mind to the basic facts of the case and the questions raised by the petitioner – HELD - the impugned orders do not answer the basic question raised by the petitioner - The reason given by both the authorities is that the petitioner-society is not an ‘educational institution’ because the activity of imparting education is carried on not by the petitioner-society but by its Special Purpose Vehicle - The contentions raised by the petitioner have neither been considered nor has it been answered specifically by both the authorities. The authorities ought to have considered this contention independently of the activity of petitioner’s joint venture 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 are erroneous and cannot stand to the scrutiny of law. The question posed by the petitioner-society in respect of which Advance Ruling was solicited, must be answered specifically by these Authorities - The impugned orders are quashed and set aside - The matter is remanded back to the Maharashtra Authority for Advance Ruling for fresh consideration and appropriate decision – writ petition is allowed

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