In re Vaibhavi Dredging (GST AAAR Goa)
Date: February 26, 2026
Subject Matter
Appellate Advance Ruling Authority Declines to Rule When Adjudication Order Already Passed
Summary
The Appellate Authority for Advance Ruling (AAAR) declined to rule on the merits of an appeal concerning GST exemption on dredging services. This decision was based on judicial restraint, as the jurisdictional GST authorities had already passed an ad…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GOA (Under Section 101 of the Central Goods And Services Tax Act, 2017 or the Goa Goods and Services Tax Act, 2017 ) 1. The present appeal has been filed under Section 101 of the Goa Goods and. Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act’ and `CGST Act’) by th…