Case Law Details
Case Name : Re M/s. Rod Retail Private Limited (Aar Delhi)
Related Assessment Year :
Courts :
AAR Delhi Advance Rulings
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In Re M/s. Rod Retail Private Limited (GST AAR Delhi)
Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST rules states that both the member judges of this authority shall be officers not below the rank of joint commissioners. Departmental officers are members of this so called ‘judicial proceedings’ in AAR.
Further, section 103 states that AA Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Yes -in Arrival -the goods come into India-but in Departure it goes outside -how can the refund of GST paid can be obtained by the passenger-