https://www.taxtmi.com/caselaws?id=427259 The AAAR Gujarat allowed an appeal by remanding the case to the GAAR for fresh decision. The appellant sought GST exemption for educational services provided in affiliation with Gujarat University under Entry No.66 of Notification No.12/2017-Central Tax (Rate). The GAAR failed to pass any order on the application. The appellant raised an additional plea before AAAR regarding exemption under Entry No.3 of the same notification, which was never raised before GAAR. The AAAR found that principles of natural justice were not followed and remanded the matter to GAAR for fresh consideration of all aspects with adequate hearing opportunity. en-us Mon, 22 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427259 The AAAR Gujarat allowed an appeal by remanding the case to the GAAR for fresh decision. The appellant sought GST exemption for educational services provided in affiliation with Gujarat University under Entry No.66 of Notification No.12/2017-Central Tax (Rate). The GAAR failed to pass any order on the application. The appellant raised an additional plea before AAAR regarding exemption under Entry No.3 of the same notification, which was never raised before GAAR. The AAAR found that principles of natural justice were not followed and remanded the matter to GAAR for fresh consideration of all aspects with adequate hearing opportunity. Case-Laws GST Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427259