Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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The HC dismissed the writ petition challenging the levy of GST on services rendered to foreign universities, holding that the petitioner's apprehension regarding prior findings by the Investigating Authority would not prejudice the Adjudicating Authority's independent adjudication under Section 74(9) of the CGST Act. The court emphasized the distinct roles of the Investigating Authority and the Quasi-Judicial Adjudicating Authority, noting that the latter must decide the show-cause notice based solely on material on record, unaffected by the former's opinions. The respondents confirmed that adjudication would be conducted by a Proper Officer of appropriate rank, with a corrigendum issued upon written request by the petitioner for adjudication by an Additional or Joint Commissioner. Consequently, no grounds for interference were found, and the petition was dismissed.
The HC dismissed the writ petition challenging the levy of GST on services rendered to foreign universities, holding that the petitioner's apprehension regarding prior findings by the Investigating Authority would not prejudice the Adjudicating Authority's independent adjudication under Section 74(9) of the CGST Act. The court emphasized the distinct roles of the Investigating Authority and the Quasi-Judicial Adjudicating Authority, noting that the latter must decide the show-cause notice based solely on material on record, unaffected by the former's opinions. The respondents confirmed that adjudication would be conducted by a Proper Officer of appropriate rank, with a corrigendum issued upon written request by the petitioner for adjudication by an Additional or Joint Commissioner. Consequently, no grounds for interference were found, and the petition was dismissed.
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