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.

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.