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LOGIC MANAGEMENT TRAINING INSTITUTES PVT. LTD.
(Appellate Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SHYAM RAJ PRASAD
ANAND SINGH
Pet. Counsel
Sherry Oommen
Res. Counsel
---

Petitioner / Applicant

LOGIC MANAGEMENT TRAINING INSTITUTES PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date May 5, 2021
Order No.

AAAR/13/2021

Citation

2021(5) TAXREPLY 4646
Original Order
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ORDER

The instant appeal stands filed under section of the GST Act, 2017, by M/s. Logic Management Training Institutes Pvt Ltd, Kochi holding GSTIN 32AABCL8151B1Z1 (hereinafter also referred as the appellant or M/s. Logic Management) against the Advance Ruling Order No. KER/76/2019 dated 20/5/2020. The appellant is an institute imparting coaching to the students to facilitate them to obtain qualification such as Chartered Accountant, Cost Accountant. Company Secretary, certified Management Accountant, certified Public accountant, Association of Chartered certified Accountant etc. 1. The Appellant challenges the legality; correctness and propriety of the impugned order dated 20/05/2020 passed by the Advance Ruling Authority, Kerala on the following grounds and contentions. Which are in the alternative and without prejudice to one another. 2. The Authority for Advance Ruling has not considered with a legal perspective the various facts, law and circumstances and even the ruling of t....

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