Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

the Appellate Authority for Advance Ruling after thorough examination of the facts presented and procedural lapses noticed, reject the appeal without going into the merits of the case.

Levy of GST- In the instant case, appellant is engaged in the ac­tivities of extraction /cutting of timber and bamboo from natural forest, its trans­portation to the Government depots, and the maintenance works like grad­ing/classification of timber and bamboo and the sale of the same at Government depots. the Authority for Advance Ruling rejected their application as the applicant is not the service provider and as per Section 98(2) applicant is not the eligible party to seek for Advance Ruling. Held that- The Authority for Advance Ruling misinterpreted the above defini­tion and attributed that the applicant is a recipient of the service and not service provider and not related to the service and concluded that the applicant is not having relation to the service which is arbitrary, illegal and against the provi­sions and spirit of the CGST Act. the Appellate Authority for Advance Ruling after thorough examination of the facts presented and procedural lapses noticed, reject the appeal without going into the merits of the case.