ORDER :

The petitioner prays for writ of mandamus declaring the impugned order AAAR/AP/04(GST)2020, dated 28.09.2020, passed by the Appellate Authority for advance ruling as illegal, arbitrary and to set aside the same and pass further appropriate orders.

2. The petitioner’s case briefly is thus:-

(i) The petitioner is a proprietary concern and a leading educational institution providing coaching to students for obtaining educational qualifications viz., Chartered Accountancy Certificate (‘CA’), Cost and Works Accountancy Certificate (‘ICWA’) and their ilk. While so, the petitioner filed application for advance ruling vide Form GST ARA – 01 (as per Rule 104(1)) of CGST Act seeking ruling inter alia on the point whether the coaching/training provided by the applicant for students for the above courses conducted by it fall within the wider meaning of the term ‘education’ and in relation to education and other related aspects. The Advance Ruling Authority (herein after, ‘ARA’) after elaborate hearing passed its ruling vide order AAR No.08/AP/GST/2020, dated 05.03.2020, wherein the ARA held that the applicant was not eligible for the exemption under Entry No.66(a) of Notification No.12/20