https://www.taxtmi.com/caselaws?id=759107 The AAR rejected an application by an educational institution regarding GST liability on electricity charges recovered from commercial occupants as pure agent. The institution had previously faced audit proceedings on identical issues under Section 65 of CGST Act and voluntarily deposited GST liability with interest. The AAR found the application non-maintainable under Section 98(2) of CGST Act, ruling that repeated filing on same issues already decided or pending is prohibited. The application was rejected without examining merits, as the pure agent issue was identical to matters already resolved in prior audit proceedings. en-us Wed, 19 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759107 The AAR rejected an application by an educational institution regarding GST liability on electricity charges recovered from commercial occupants as pure agent. The institution had previously faced audit proceedings on identical issues under Section 65 of CGST Act and voluntarily deposited GST liability with interest. The AAR found the application non-maintainable under Section 98(2) of CGST Act, ruling that repeated filing on same issues already decided or pending is prohibited. The application was rejected without examining merits, as the pure agent issue was identical to matters already resolved in prior audit proceedings. Case-Laws GST Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759107