Indag Rubber Ltd vs Rajasthan Appellate Authority
2021 Latest Caselaw 6249 Raj/2

       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.)

(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

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