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TMI Blog2021 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... oner-society is an entity duly registered as a 'Society' under the Societies Registration Act, 1860 and also as a Charitable Institution, duly registered under the Maharashtra Public Trusts Act, 1950. 4. The contention of the society is that it having been formed primarily and predominantly for the purpose of imparting education, it is squarely covered by the category of "educational institution" and therefore, it is exempt from requirement of registration under the Central Goods and Service Tax Act, 2017 and under the Maharashtra Goods and Service Tax Act, 2017 (hereinafter referred to as "the GST Acts"). Further contention of the society is that it's exemption from the registration under these Acts would also mean that it would be exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of "Educational Institution" is liable for registration under the provisions of section 22 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the preview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply." 7. After considering the submissions made by the petitioner-society, the documents filed by the petitioner-society and applying its mind to the record of the proceedings and the provisions of law and also the rulings relied upon by the petitioner-society, the authority, by it's r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that there is no need to make any interference in the impugned orders. 11. Ms Mugdha Chandurkar, learned counsel appearing for respondent Nos.1 and 3 and Shri Madiwale, learned A.G.P. appearing for respondent No.2 support the argument made by the learned counsel for the respondent No.4. 12. On going through the impugned orders challenged here, we find that these orders do not answer the basic question raised by the petitioner-society. The question raised by the petitioner-society was as to whether or not, the petitioner-society, on its own strength and in its own right, could be said to be entitled to seek exemption from the requirement of registration and also discharge of Goods and Service Tax liability and this is on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , has neither been considered nor has it been answered specifically by these authorities. The authorities ought to have considered this contention independently of the activity of MGIMS and in the light of the manner in which the aims and objects of the society is fulfilled by the petitioner-society. Such exercise having not been done by the authorities below and no findings on these lines having been rendered by both the Authorities, we are of the view that both the orders, as rightly submitted by the learned counsel for the petitioners, are erroneous and cannot stand to the scrutiny of law. The question posed by the petitioner-society in respect of which Advance Ruling was solicited, must be answered specifically by these Authorities. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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