2025 (6) TMI 1072 - HC - GST

Restoration of Petition to the file of this Court to make adjudication in terms of its decision in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats Pvt. Ltd. 2025 (5) TMI 1684 - SC ORDER - After the decision in Safari Retreats Pvt. Ltd. vide the Finance Act 2025 Central Goods and Services Tax Act 2017 (CGST Act) has been amended with retrospective effect - parties submit that this Petition could be disposed of by setting aside the impugned orders dated 24 May 2019 and 6 November 2019 and remanding the matter to the Authority for Advance Ruling. HELD THAT - The impugned orders dated 24 May 2019 and 6 November 2019 set aside and the matter remanded to the Authority for Advance Ruling (Respondent No. 5) for fresh consideration in accordance with law after taking into consideration the decision of the Hon ble Supreme Court in the case of Safari Retreats Pvt. Ltd. and retrospective amendment referred to above. Both parties are permitted to place additional material before the Authority for Advance Ruling within four weeks of the uploading of this order. The Petitioner is directed to appear before the Authority for Advance Ruling on 14 July 2025 and file an authenticated copy of this order. The Authority for Advance Ruling is directed to decide the matter as expeditiously as possible. Petition disposed off.

Summary

The Bombay High Court, per M. S. Sonak, J., heard a petition previously dismissed by a Coordinate Bench on 28 June 2024. The Supreme Court, by order dated 17 February 2025, set aside that dismissal and restored the petition for adjudication in line with its decision in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats Pvt. Ltd. (2025) 30 Centax 350 (SC). Following this, the Finance Act, 2025 amended the Central Goods and Services Tax Act, 2017 (CGST Act) retrospectively.The Court accepted the parties' joint submission to set aside the impugned orders dated 24 May 2019 and 6 November 2019 and remand the matter to the Authority for Advance Ruling (AAR) for fresh consideration in light of the Supreme Court's Safari Retreats decision and the retrospective amendment. The petitioner was granted liberty to submit additional material before the AAR within four weeks of this order's upload.The petitioner must appear before the AAR on 14 July 2025 and file an authenticated copy of this order. The AAR was directed to decide the matter expeditiously, with all parties' contentions left open. The petition was disposed of without any cost order.