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2024 (2) TMI 1357 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHANScope of Advance Ruling application - classification of product Keer Kokil - tobacco premixed with lime to be classified as "unmanufactured tobacco without lime tube" falling under Chapter 2401 or not - HELD THAT:- In the instant case, this Authority finds that this appeal has been filed against the decision of the AAR. Rajasthan under Section 104 of the CGST Act, 2017. It is noted that no remedy lies before this authority against this decision. The revenue have also raised contentions against AAR, Rajasthan Ruling dated 01.06.2022. It is noted that no appeal was filed against the AAR Order dated 01.06.2022. The instant petition cannot be treated as an appeal by default; that will be time-barred too. It is noted that the instant appeal is not an appeal under Section 100 against the order passed under Section 98(4) or 98(5) of the CGST Act. 2017. Thus, it is outside the purview of the domain of this Authority. As a statutory authority with a specified statutory role, this authority cannot venture into any other area beyond what is prescribed in law’. The instant appeal filed by CGST, Udaipur before AAAR against the letter dated 11.07.2023 issued by AAR - Rajasthan is not maintainable.
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