Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication
The Hon’ble High Court of Madhya Pradesh in the case of M/s Study Metro Edu Consultant Pvt. Ltd. through its Authorised Signatory Abhishek Bajaj held that the imprint of the Investigating Authority under Section 74(9) of the CGST Act does not bind the adjudicating authority; services rendered to foreign universities should be adjudicated independently under the proper classification and place of supply rules, and the petitioner’s writ petition is dismissed.