Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Benefit of exemption from GST - educational institution or not - The court scrutinized the applicability of GST on four categories of services: (a) Conduct of entrance exams like NEET. (b) Awarding of qualifications like Diplomate of National Board (DNB) and Fellow of National Board (FNB). (c) Conducting screening tests for foreign medical graduates. (d) Accreditation services to institutions. - The court found that for conducting NEET and other entrance exams, as well as for awarding DNB and FNB qualifications, the petitioner qualifies for GST exemption. However, for screening tests and accreditation services, the court held that these do not fall under the exempt categories as they are not direct educational activities or services provided directly to students.
Benefit of exemption from GST - educational institution or not - The court scrutinized the applicability of GST on four categories of services: (a) Conduct of entrance exams like NEET. (b) Awarding of qualifications like Diplomate of National Board (DNB) and Fellow of National Board (FNB). (c) Conducting screening tests for foreign medical graduates. (d) Accreditation services to institutions. - The court found that for conducting NEET and other entrance exams, as well as for awarding DNB and FNB qualifications, the petitioner qualifies for GST exemption. However, for screening tests and accreditation services, the court held that these do not fall under the exempt categories as they are not direct educational activities or services provided directly to students.
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