Home Case Index All Cases GST GST + AAAR GST - 2024 (4) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 102 - AAAR - GSTPrinciples of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - services such as short-term accommodation, restaurant and recreational services provided by them to its members - principle of mutuality - HELD THAT:- The contention of the appellant is noted that though the said amendment was retrospective, however, it was not passed by all state assemblies as well as it was not operational till the date when the Ruling was pronounced. This amendment was brought into force vide Notification No. 39/2021-Central Tax dated 21.12.2021 w.e.f. 1.1.2022. The Advance Ruling has been pronounced on 27.09.2021 on the basis of an amendment which was not operational as on the date of pronouncing Ruling. The appellant avers that such a Ruling is not sustainable and deserves to be quashed. The AAR need to take note of the contentions & pass a speaking order with reference to them. It is also noted that the decision was not taken by same members of AAR who have heard the case - This is a violation of the principles of natural justice. The Ruling of the AAR, Rajasthan is set aside matter is remanded back to AAR to decide the application de-novo after all the contentions of the appellant.
|