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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Maintainability of appeal - The ROM rejection order does not ...

Case Laws     GST

October 21, 2020

Maintainability of appeal - The ROM rejection order does not merge with the original advance ruling order. The original advance ruling stands without any corrections. The appeal should have been filed by the Appellant against the advance ruling order dated 21-09-2019 within the period of 30 days from the date of communication of the said order. - Appeal against ROM is not maintainable in as much as the impugned order is not an appealable order under Section 100 of the CGST Act, 2017 - AAAR

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