Giri Transport Company Vs Appellate Authority For Advance Ruling (Rajasthan High Court)
GST Advance Ruling Appeals Maintainable Despite Delay in Disposal: Rajasthan HC; Rajasthan HC Holds Both CGST and SGST Officers Can Appeal Advance Rulings; GST Appeals Survive Beyond 90-Day Period as Timeline Not Mandatory: Rajasthan HC; Rajasthan HC Upholds Condonation of Delay in Advance Ruling Appeals.
In this case, the petitioner, a Goods Transport Agency (GTA), had sought an advance ruling under Section 97 of the RGST Act, 2017 on whether the value of diesel supplied free of cost (FOC) by a service recipient should be included in the taxable value of transport services. The Rajasthan Authority for Advance Ruling (AAR) issued a ruling on 16.06.2022 holding that the value of such diesel was not includable in the taxable value of GTA services.
Thereafter, two departmental appeals were filed against the advance ruling—one by the CGST authority and another by the SGST authority. The petitioner challenged the maintainability of these appeals on several grounds, including limitation, lack of jurisdiction, procedural defects, expiry of statutory timelines, and the alleged impermissibility of the department taking contradictory positions. The Appellate Authority for Advance Ruling (AAAR) rejected all preliminary objections through an order dated 01.07.2024 and directed that the appeals be heard on merits. The petitioner then approached the Rajasthan High Court challenging that order.
