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HIGH COURT
71. (2025) 34 Centax 284 (M.P.) Study Metro Edu Consultant Pvt. Ltd. vs. Joint Director, DGGI, Indore dated 05.08.2025
Writ petition against a SCN under section 74 CGST is not maintainable as the Adjudicating Authority decides independently, unaffected by the Investigating Authority’s findings
FACTS
Petitioner was engaged in providing Software-as-a-Service based student recruitment solutions, including overseas advisory services for foreign universities. Pursuant to an investigation initiated by the respondent, summons were issued under section 70 of the CGST Act, 2017, and a detailed enquiry was conducted, during which the petitioner was directed to appear and explain the leviability of GST on the consideration received for advisory services rendered to foreign universities. In response, the petitioner submitted that such services qualify as “export of services” under section 2(6) of the IGST Act, 2017 and therefore no GST is applicable. Despite the petitioner’s explanation during investigation and submissions of requisite documents in response to summons, SCN was issued to petitioner under section 74 of the CGST Act, to appear before the Deputy/Assistant Commissioner, CGST seeking explanation as to why GST shoul
