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NAGRI EYE RESEARCH FOUNDATION vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

BELA M. TRIVEDI
ASHOKKUMAR C. JOSHI
Pet. Counsel
Uday M Joshi
Res. Counsel
---

Petitioner / Applicant

NAGRI EYE RESEARCH FOUNDATION
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jul 9, 2021
Order No.

R/Special Civil Application No. 7822 of 2021

Citation

2021(7) TAXREPLY 4388
Original Order
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ORDER

1. The petitioner No.1 – Nagri Eye Research Foundation through the petitioner No.2 – its Secretary has challenged the impugned order dated 28.01.2021 passed by the Gujarat Appellate Authority for Advance Ruling, Goods and Service Tax, (hereinafter referred to as ‘GAAAR’), whereby the GAAAR has confirmed the Advance Ruling dated 19.05.2020 given by the Gujarat Authority for Advance Ruling, (hereinafter referred to as ‘GAAR’), while rejecting the Appeal of the petitioner No.1 – Nagri Eye Research Foundation. 2. As per the case of the petitioner, the petitioner No.1 is a registered charitable Trust set up with various objectives basically and essentially of undertaking eye and research activities to be carried out by C.H. Nagri Municipal Hospital as well as procurement and management of funds for the purpose of education and charitable activities in eye research and prevention of blindness. The petitioner No.2 is the Secretary of the petiti....

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