TMI Blog2022 (12) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... of schedule I of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017). The order passed by the lower authority is upheld - appeal disposed off. - AAAR/06/2022, AAAR.COM/06/2022 - - - Dated:- 26-8-2022 - NEETU PRASAD AND B.V. SIVA NAGA KUMARI, MEMBER (Passed under Section 101 (1) of the Telangana Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Telangana- 500016, under Section 100 (1) of TGST Act, 2017 against Advance Ruling TSAAR Order No.14/2022, dated 14.3.2022 passed by the Telangana State Authority for Advance Ruling - Order-in-Appeal passed -Regarding. 1. The subject appeal has been filed under Section 100 (1) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as TGST Act, 2017 or the Act , in short) M/s. Allied Blenders and Distillers Private Limited, H.No. 1-11-220/2, First floor, Sreenivasam, Brundavan Colony, Begumpet, Hyderabad, Hyderabad, Telangana- 500016 (hereinafter referred in short as the appellant ). 2. The appellant is registered under GST having GSTIN number 36 AAACY3846K1ZY. M/s. Allied Blenders and Distillers Private Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under S.No. 104 of Notfn No. 1/2017-, dt. 28.6.2017 and are taxable at 5%. 5. Aggrieved by the order of the lower authority, present application has been filed by the applicant questioning the impugned order. Whether the appeal is filed in time: 6. In terms of Section 100 (2) of the Act, an appeal against Advance Ruling passed by the Advance Ruling Authority, has to be filed within thirty (30) days from the date of communication thereof to the applicant. The impugned Order dated 14.3.2022 was received by the appellant on 17.3.2022 as mentioned in their Appeal Form GST ARA-02. They filed the appeal on 12.4.2022, which is within the prescribed time-limit. 7. The applicants filed written submissions vide letter dt. 12.4.2022. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-LB)] (affirmed by SC 2. Collector of Central Excise, Shillong vs. Wood Craft Products Ltd. [1995 (77) ELT 23 (SC)] 3. Collector of Customs, Bangalore Vs Maestro Motors Limited [2004 (174) ELT 289 (SC)], It would therefore be clear that Courts and Authorities have consistently granted exemption to products used as cattle feed , both under the VAT and GST regime. Personal Hearing: 8. In terms of Section 101(1) of the Act, the appellant was given personal hearing on 14.7.2022. Shri B.Srinivas, Advocate, Shri Murali Giridhar, Advocate and Shri Vijayender Reddy, Regional Finance Controller have attended the personal hearing. They reiterated the grounds put forth by them in their written submissions made vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brewing or distilling dregs and waste, the same will override the entry at Sl.No. 102 of Notfn No. 2/2017-CT(R), dt. 28.6.2017. 11. The applicant also relied on the various legal pronouncements to support their stand. However, it is noticed that the same are distinguishable on the facts in relation to the present case. Further, the applicant also sought to bring to the notice of this Authority about a certificate issued by M/s Vasantdada Sugar Institute, Pune to support their argument. However, it is to be observed that the certificate produced by the applicant has no legal sanctity and needs to be rejected. 12. Further, the Central Board of Indirect Taxes and Customs, has issued a Circular No. 163/19/2021-GST Dated 6th October, 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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