https://www.taxtmi.com/caselaws?id=776599 The HC dismissed the writ petition challenging the levy of GST on services rendered to foreign universities, holding that the petitioner's apprehension about prior findings by the Investigating Authority affecting the Proper Officer's adjudication under Section 74(9) of the CGST Act was unfounded. The court clarified that the Investigating Authority's opinions do not bind the Adjudicating Authority, who must independently decide the matter based on evidence. The respondents agreed to have the case adjudicated by an officer of Additional Commissioner/Joint Commissioner rank if requested by the petitioner. The petition was dismissed as no interference was warranted, and the adjudication process was directed to proceed accordingly. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776599 The HC dismissed the writ petition challenging the levy of GST on services rendered to foreign universities, holding that the petitioner's apprehension about prior findings by the Investigating Authority affecting the Proper Officer's adjudication under Section 74(9) of the CGST Act was unfounded. The court clarified that the Investigating Authority's opinions do not bind the Adjudicating Authority, who must independently decide the matter based on evidence. The respondents agreed to have the case adjudicated by an officer of Additional Commissioner/Joint Commissioner rank if requested by the petitioner. The petition was dismissed as no interference was warranted, and the adjudication process was directed to proceed accordingly. Case-Laws GST Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776599