Giri Transport Company (Prop. Sh. Sunil Giri) ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- June 30, 2024
- Type:
- Advance Ruling
- Members:
- Mahendra Ranga, Ravi Sirpur
Subject
Department's appeals are valid in Giri Transport Company Case. Party to submit merit-based arguments.
Summary
The Rajasthan Appellate Authority for Advance Rulings (AAAR) reviewed appeals made by the department against an Advance Ruling from June 2022 concerning Giri Transport Company. The core issue involved the treatment of diesel provided free of cost (FO…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, RAJASTHAN (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a men…