Appellate Orders

The appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 102/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. The appellate authority for advance ruling answer the question in appeal as follows: “Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.” “Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.”

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 99/2019 dated27-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 119/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling dismisses the appeal filed by appellant on all counts. The order No KAR ADRG 38/2020 dated 22.05.2020 passed by the Authority for Advance Ruling is declared voidable initio as it is vitiated by the process of suppression of material facts. However the authority does not give a ruling on the issue of classification of Parota since the matter is pending in a proceeding under this Act.

The Appellate Authority Set aside order passed by the Advance Ruling Authority vide No.KAR ADRG 31/2020 dated 4th May 2020 as follows: "The sale of Micafunign Sodium by the DTA unit of the Appellant is covered under Serial No.114 of Entry No.180 of the Rate Notification No.01/2017 IT (R) / CT (R) and therefore, is leviable to GST at the rate of 5%.

The Appellate Authority Dismiss the Appeal filed by M/s Tirumala Milk Products Pvt Ltd., 4BC 301, The Summit, 3rd Floor, 3rd Main, 4th "B" Cross, Kasturi Nagar East, Ramamurthy Nagar, Bangalore-560016 on the ground that it is not maintainable.

The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 01/2019 dated 22-01-2019 i.e. Contention of the appellant is dismissed on all accounts.