AAAR Maharashtra directs AAR to pass ruling on Merits

In re Royal Carbon Black Private Limited (GST AAAR Maharashtra) AAAR have also examined the impugned Advance Ruling passed by the MAAR, wherein the MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided the details regarding the chemical composition of the impugned product, i.e., Tyre Pyrolysis Oil. However, the Appellant, in their grounds, have contended that they have submitted the Test Reports consisting the chemical composition of the impugned Product during the course of the proceedings before the MAAR along with the details ...