Notice u/s. 74 of CGST Act quashed as issue of classification and taxability pending for adjudication

NCS Pearson Inc. Vs Union of India (Karnataka High Court) Karnataka High Court held that impugned show cause notice u/s. 74 of the CGST Act deserves to be quashed and set aside in as much as issue of classification and taxability against order of the AAAR is pending for adjudication before Division Bench of this Court. Facts- The petitioner has a division “Pearson Vue” which is engaged in providing computer based test administration solutions and pursuant to its contract with GMAC, USA, the petitioner conduct GMAT on behalf of GMAC for candidates in India. Subsequent to the GST regime comi...