https://www.taxtmi.com/caselaws?id=411813 Advance-ruling authority must specifically address the material contention raised by the applicant and independently examine eligibility on the facts and legal framework relevant to the reference. Here, the challenge concerned whether a society qualified as an educational institution entitled to exemption from GST registration and liability, despite educational activity being carried on through a special purpose vehicle. Because the impugned rulings did not directly consider the society's own objects or its asserted manner of carrying on educational activity, they were found legally unsustainable and were quashed. The matter was remanded for fresh consideration and a reasoned decision in accordance with law. en-us Mon, 30 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411813 Advance-ruling authority must specifically address the material contention raised by the applicant and independently examine eligibility on the facts and legal framework relevant to the reference. Here, the challenge concerned whether a society qualified as an educational institution entitled to exemption from GST registration and liability, despite educational activity being carried on through a special purpose vehicle. Because the impugned rulings did not directly consider the society's own objects or its asserted manner of carrying on educational activity, they were found legally unsustainable and were quashed. The matter was remanded for fresh consideration and a reasoned decision in accordance with law. Case-Laws GST Mon, 30 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411813