Appellate Orders

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.

The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for re- examination and passing of appropriate fresh orders, after following the principles of natural justice

The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the principles of natural justice

The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the principles of natural justice

The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the principles of natural justice

The appeal filed by the Appellant, M/s. Arun Cooling Home was dismissed on the grounds of time limitation without going into the merits of the case.

The Appellate Authority for Advance Ruling held that delay of 21 days in filing the appeal by the appellant beyond the normal time limit of 30 days is condoned in terms of proviso to Section 100(2) of CGST Act,2017 and the appeal will be taken up for consideration on merits.

The AAAR noted that the Appellant contended that the Advance Ruling was pronounced on 27.09.2021 on the basis of an amendment which was not operational as on the date of pronouncing Ruling. The AAAR felt that the AAR need to take note of the contention of the Appellant & pass a speaking order with reference to them. On being contended by the Appellant, the AAAR also noted that the decision was not taken by same members of AAR who have heard the case. This is a violation of the principles of natural justice. The AAAR ordered that the Ruling of the AAR, Rajasthan dated 27.09.2021 is set aside and the matter is remanded back to AAR to decide the application de-novo after considering all the contentions of the appellant.

The Ruling of AAR, Rajasthan dated 17.06.2022 is set aside and the matter is remanded back to the AAR to decide the application afresh after considering the judgement dated 21.04.2023 of Hon’ble High Court, Calcutta delivered in the case M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax.