Violation of principles of natural justice: AAAR remands matter back to AAR

In re D M Net Technologies (Isha Chirag Patel) (GST AAAR Gujarat) Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No.66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017? AAAR finds that the appellant for the first time has raised additional plea before this appellate authority that their services are exempted as they a...