Indag Rubber Ltd vs Rajasthan Appellate Authority

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Civil Writ Petition No. 5198/2021

Indag Rubber Ltd.
                                                                  ----Petitioner
                                   Versus
Rajasthan Appellate Authority
                                                                ----Respondent

For Petitioner(s) : Mr. P.K. Sahu with Mr. Mudit Singhvi For Respondent(s) :

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE KUMARI JUSTICE REKHA BORANA Order 08/11/2021 The petitioner has challenged the decision of Advance Ruling Appellate Authority under the CGST Act both on the grounds of procedural defeat and the decision on merits. Counsel for the petitioner pointed out that the petitioner had filed application for production of additional documents at the appellate stage which was rejected by relying on Rule 112 of CGST Rules, which according to the counsel apply to normal assessment proceedings under the CGST Act and not for the proceedings before the Advance Ruling Authority. He contended that these documents were vital for a just decision on the issues and therefore should have been taken on record by the AAR, even at the appellate stage. On merits, Counsel relied on a Division Bench judgment of Orissa High Court in M/s Safari Retreats Pvt. Ltd. Vs. Chief Commissioner of Central Goods and Service Tax,2019 (25) GSTL 341 (Ori.) (Downloaded on 12/11/2021 at 09:12:23 PM) (2 of 2) [CW-5198/2021] Issue notice, returnable within six weeks. List on 20.12.2021.

(REKHA BORANA),J (AKIL KURESHI),CJ Kamlesh Kumar/N.Gandhi/14 (Downloaded on 12/11/2021 at 09:12:23 PM) Powered by TCPDF (www.tcpdf.org)