Case LawAdvance Ruling No. 8/2019/AAAR
A.M. Abdul Rahman Rowther & Co ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- October 21, 2019
- Type:
- Advance Ruling
- Members:
- Ajit Kumar, Somanathan
Subject
Rejection of application by AAR without giving an opportunity to be heard is not proper
Summary
On receipt of the application of the appellant has extended an opportunity to be heard in person as per the provisions prescribed under Section 98. The jurisdictional officers were also intimated on the application filed by the appellant. From the de…
Judgement
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017/Central Goods & Services Tax Act 2017 (hereinafter referred to the Act’) by M/s. A.M. Abdul Rahman Rowther & Co., No.4, Old Palace Building, Pudukkottai (hereinafter referred to as. ‘Appellant). The appeal is filed against the Order No.37/AAR/2019 dated 27.08.2019 passed by…