https://www.taxtmi.com/caselaws?id=760646 Whether exclusion (iii) to the Explanation to s.17, CGST Act is constitutionally valid and applicable to services providers: court held the AAR erred by relying chiefly on dictionary definitions without undertaking the requisite fact-finding and functionality test mandated by the Hon'ble SC; judicial review is limited but does not preclude remand where factual enquiry is absent. Outcome: AAR and appellate orders set aside and matter remitted to AAR for fresh determination applying the functionality test and permitting parties to adduce relevant facts. en-us Mon, 21 Oct 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760646 Whether exclusion (iii) to the Explanation to s.17, CGST Act is constitutionally valid and applicable to services providers: court held the AAR erred by relying chiefly on dictionary definitions without undertaking the requisite fact-finding and functionality test mandated by the Hon'ble SC; judicial review is limited but does not preclude remand where factual enquiry is absent. Outcome: AAR and appellate orders set aside and matter remitted to AAR for fresh determination applying the functionality test and permitting parties to adduce relevant facts. Case-Laws GST Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760646