Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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HC held that approved flight training courses conducted by DGCA-approved training organisations, requiring a completion certificate, fall within the exemption clarified by the Ministry of Finance circular dated 11.10.2024 and are exempt from GST as per the relevant notification. The court set aside the impugned orders dated 02.12.2022 and 31.05.2023. The matter is remitted to Respondent No. 3 (Authority for Advance Ruling - GST, U.P.) to adjudicate afresh and reconsider the question posed in the applicant's 01.09.2022 application in light of the 11.10.2024 circular, within three months from production of the certified copy of the order. Petition allowed in part.
HC held that approved flight training courses conducted by DGCA-approved training organisations, requiring a completion certificate, fall within the exemption clarified by the Ministry of Finance circular dated 11.10.2024 and are exempt from GST as per the relevant notification. The court set aside the impugned orders dated 02.12.2022 and 31.05.2023. The matter is remitted to Respondent No. 3 (Authority for Advance Ruling - GST, U.P.) to adjudicate afresh and reconsider the question posed in the applicant's 01.09.2022 application in light of the 11.10.2024 circular, within three months from production of the certified copy of the order. Petition allowed in part.
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