Case Law Details
Master Minds Vs. Appellate Authority For Advance Ruling & Others (Andhra Pradesh High Court)
Andhra Pradesh High Court held that when investigation has already been commenced prior to filing of an application before Advance Ruling Authority (ARA), the authority should not admit the application and thereafter issue its ruling. Accordingly, the order is liable to be set aside.
Facts-
The petitioner is a proprietary concern and a leading educational institution providing coaching to students for obtaining educational qualifications viz., Chartered Accountancy Certificate (‘CA’), Cost and Works Accountancy Certificate (‘ICWA’). While so, the petitioner filed application for advance ruling vide Form GST ARA – 01 (as per Rule 104(1)) of CGST Act seeking ruling inter alia on the point whether the coaching/training provided by the applicant for students for the above courses conducted by it fall within the wider meaning of the term ‘education’ and in relation to education and other related aspects. The Advance Ruling Authority (ARA) after elaborate hearing passed its ruling, wherein, it was held that the applicant was not eligible for the exemption under Entry No.66(a) of Notification No.12/2017-CT(Rate), dated 28.06.2017, as amended. It also gave rulings on the other related issues raised by the petitioner before it.
Aggrieved by the above rulings, the petitioner filed appeal before the appellate authority for advance ruling and after hearing, the appellate authority dismissed the appeal on 28.09.2020 by confirming the rulings made by the ARA. Aggrieved, the present writ petition is filed by the petitioner.
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