AAAR remanded case back to AAR to examine afresh & dispose

In re DKV Enterprises Private Limited (GST AAAR Andhra Pradesh)

The case was taken up for hearing on 16th June 2020, for which the authorized representative Sri KVJLN Sastry, Advocate attended through web conference and reiterated the written submission. The appellant submits that the Advance Ruling authority has misinterpreted the nature of service and came to conclusion that the service provided by the applicant is not an export.

Moreover a request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. V.s Commissioner of Central Excise & State Taxes., Bangalore-LTU, reported in 34 GSTL page 436.Consequent upon the request of the appellant, this authority remanded the case back to its original Authority to examine afresh and dispose accordingly.

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH

M/s. DKV Enterprises Private Limited, Pandurangapuram, Visakhapatnam (hereinafter referred to as appellant) registered under GST Act, had filed an application before the Appellate Authority for Advance Ruling in ARA-02 dated 05.05.2020, contending the Ruling passed by the Authority for Advance Ruling, A.P vide Ruling AAR NO. 04/AP/GST/2020, dated: 24.02.2020. As per sub section 2 of section 100 of APGST Act 2017/CGST Act 2017, the appeal shall be filed within a period of 30 days from the date on which the ruling sought to be appealed against is communicated to the applicant. The appellant requested for the condonation of delay citing the special circumstances that led to lockdown due to Covid-19. The appeal is considered and the delay is condoned by this authority in exercise of the powers contained in proviso to subsection 2 of Section 100 of the Central Goods and Services Tax Act 2017 and the Andhra Pradesh Goods and Services Tax Act 2017, and the appeal is admitted.

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