Section 54 of the CGST Act, 2017--- Refund —- The petitioner challenged the orders dated 30.06.2022, 28.10.2022, 21.11.2022 and 22.11.2022, whereby the petitioner’s request for refund was rejected. The court observed that the petitioner’s challenge, is three-fold. First, the petitioner claims that it is an educational institution and is covered under the exemption under Entry 66 of the Notification dated 28.06.2017. Second, that it would be entitled to exemption for tax on services rendered in conducting examination and is covered by the Notification dated 25.01.2018. [Explanation (aa) added to Entry 66 of the Notification No. 12/2017]. Third, the petitioner challenged the Circular dated 17.06.2021 in as much as it refers to the fee charge for FMGE Screening Test as a fee for accreditation.

Held that:- The Hon’ble Court issued notice and Listed it on 22.03.2023.