Appellant raised a new issue at appeal stage, AAAR remanded case back to AAR

In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh) The Appellant raised a new issue at the appeal stage, and the case is remanded back to original authority. The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are export (zero rated) or not. Hence, we direct the Advance Ruling Authority to issue necessary ruling after hearing the applicant afresh, and taking a holistic view of the applicant’s plea. The Advance Ruling Authority must decide the case within 90 days of rec...