Case Law Details
In re Mariegold Industries Private Limited (GST AAR West Bangal)
Introduction: The Authority for Advance Rulings (AAR) for the state of West Bengal has recently dismissed a case involving Mariegold Industries Private Limited. The dismissal wasn’t due to the intricacies of the Goods and Services Tax Act of 2017 (GST Act), but rather because of the applicant’s “lack of interest and absence of relevant records.” Mariegold Industries sought clarity on several key points related to GST, particularly in their agreement with the West Bengal government for the supply of fortified atta. However, despite multiple opportunities, the company neither appeared in the hearings nor provided the relevant records for review.
Context and Business Engagement: Mariegold Industries Private Limited is engaged in the business of converting wheat into fortified atta. This atta is then supplied through the Public Distribution System (PDS) by the West Bengal Government. Their agreement covers a variety of considerations like Crushing Charges, Fortification Costs, Packing Charges, and Transportation & Handling Charges.
Issues Raised: The applicant had approached AAR with two primary questions:
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