Appellate Orders

The Applicant is NOT entitled to avail the Input Tax Credit charged on inward supply of motor vehicles which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods. As by capitalising the motor car it is treated as asset for use in the business and therefore such motor car cannot be said to be held for further supply.The ruling passed by AAR is upheld.

The ruling dated 23.03.2019 given by AAAR, Goa being consistent with the extant statute, requires no rectification. Hence, the rectification application is rejected.

The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected

The decision of the AAR Goa in the present case is consistent with and based on a fair, proper interpretation of the extend statutory provisions, and hence requires to be maintained as legal and proper

The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected

The AAAR held that the Authority for Advance Ruling, Rajasthan has erred in not pronouncing the Ruling on Merits. The Ruling of AAR, Rajasthan dated 18.10.2022 is set aside and the matter is remanded back to the AAR to decide the application afresh on merits after considering all the questions posed by the appellant in their application dated 11.03.2022.

The AAAR held that the Authority for Advance Ruling, Rajasthan has erred in not pronouncing the Ruling on Merits. The Ruling of AAR, Rajasthan dated 18.10.2022 is set aside and the matter is remanded back to the AAR to decide the application afresh on merits after considering all the questions posed by the appellant in their application dated 11.03.2022.

The Advance Ruling Order No. KAR ADRG 30/2023 dated 15.09.2023 was upheld and the appeal filed by M/s. J.B. Exhibitors dismissed on all counts

The application of the appellant, being incomplete for want of deposition of requisite fee as mandated under the GST law, deserved to be rejected. Therefore, the appeal filed by M/s. Subway systems India Private Limited (Now Eversub India Pvt. Ltd.,) Gurugram-l22OO2, Haryana, not admitted. The appeal filed by M/s Subway Systems lndia Private Limited (Now Eversub India Pvt. Ltd.,) Gurugram-122022, Haryana, was disposed in above terms.

The application of the appellant, being incomplete for want of deposition of requisite fee as mandated under the GST law, deserved to be rejected. Therefore, the appeal filed by M/s. Subway systems India Private Limited (Now Eversub India Pvt. Ltd.,) Gurugram-l22OO2, Haryana, not admitted. The appeal filed by M/s Subway Systems lndia Private Limited (Now Eversub India Pvt. Ltd.,) Gurugram-122022, Haryana, was disposed in above terms.