Appellant can re-approach AAR with a fresh application with sample/reports of products

In re Saint-Gobain India Private Limited (GST AAAR Maharashtra) As regards the issue of denial of fair chance of hearing with sample, we hold that the Appellant may approach the Maharashtra Advance Ruling Authority with a fresh application along with the sample/reports of the products and in that case, the MAAR shall decide the issue on merits as per the provisions of law. AAAR carefully gone through the order passed by the MAAR. As per Section 95 of the CGST Act, 2017 (a) ‘advance ruling‘ means a decision provided by the Authority or the Appellate Authority to an applicant on matt...