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Goods and Services Tax

AAR Haryana Rejects Subway Systems Appeal Due to Incomplete Application

Case Law Details

TaxGuru Citation
2024 taxguru.in 2676
Case Name
In re Subway Systems India Private Limited (GST AAR Haryana)
Date of Judgement/Order
Only available for paid members
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In re Subway Systems India Private Limited (GST AAR Haryana)

The application of the appellant, being incomplete for want of deposition of requisite fee as mandated under the GST law, deserved to be rejected. Therefore, the appeal filed by M/s. Subway systems India Private Limited (Now Eversub India Pvt. Ltd.,) Gurugram-122002, Haryana, not admitted.

The appeal filed by M/s Subway Systems lndia Private Limited (Now Eversub India Pvt. Ltd.,) Gurugram-122022, Haryana, was disposed in above terms.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, HARYANA

Order under Section 101 of Central Goods and Service Tax Act, 2017 / Haryana Goods and Service Tax Act, 2017

1. The present appeal has been filed by M/s. Subway Systems India Private Limited (Now Eversub India Pvt. Ltd.,) (hereinafter referred to as ‘the Appellant’) under Section 100 (1) of Central Goods and Service Tax Act, 2017/Haryana Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”) against the Advance Ruling No. HR/ARL/02/2021-22 dated 08.12.2021.

2. A copy of order of the Advance Ruling Authority (herein after referred to as ‘AAR’) issued on 08.12.2021 was received by the ‘Appellant’ on 13.12.2021 and the appeal has been filed on 12.01.2022 which is within time in terms of Section 100(2) of the Act.

  1. BRIEF FACTS OF THE CASE:

1.1   M/s Subway Systems India Private Limited, Gurugram (Now Eversub India Pvt. Ltd) a Company registered under HGST Act, 2017 in the State of Haryana vide registration number 06AAGCS51308MIZZ and having Its business situated at Unit No 20-24, 3rd floor, MGF Metropolis, MG Road, Sector 28, Gurugram 122002, Haryana.

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