Govind Guru Tribal University ., In re
Date: January 30, 2024
Subject Matter
Advance ruling cannot be given on issues already pending before the adjudicating authority
Summary
The case law involves an applicant who has been issued a notice for the taxability of Affiliation Fee collected from affiliated colleges, which is pending for adjudication. The case law refers to Section 98(2) of the CGST Act, 2017, which specifies t…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the…