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.
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.