Educational Initiative Pvt. Ltd Vs Union of India
Date: February 18, 2022
Subject Matter
Educational assessment examination (ASSET) with its variants provided to school/educational organization is exempted from payment of GST. AAAR ruling set aside.
Summary
Indisputably, the question papers are set by the writ-applicant and the answers given by the students are assessed by the writ-applicant and the result of the ASSET is also prepared by the writ-applicant. The basic nature of the ASSET service is an e…
1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs : “(a) That this Hon’ble Court may be pleased to issue writ of certiorari or a writ in the nature of certiorari, or any other appropriate writ, quash and set aside the impugned order and decision dated 07.09.2021 passed by the Gujarat Appellate Authority f…