Case Law Details
In re Haworth India Private Limited (GST AAAR Tamilnadu)
The principles of natural justice are the cornerstone of fair administrative proceedings, ensuring that parties involved are treated with fairness, transparency, and impartiality. However, in a recent case before the GST Appellate Authority for Advance Ruling (AAAR) in Tamil Nadu, those principles were found to have been violated, leading to the overturning of the original ruling by the Authority for Advance Ruling (AAR).
Background: Haworth India Private Limited, a subsidiary of Haworth, Inc. based in the United States, sought clarification from the AAR regarding the tax implications of their proposed transactions involving the import and resale of office furniture through a Free Trade Warehousing Zone (FTWZ). The AAR’s ruling on June 20, 2023, concluded that the transactions were not covered under Schedule III of the CGST Act, 2017.
Appeal and Grounds: Displeased with the AAR’s decision, Haworth India Private Limited filed an appeal before the AAAR, citing various grounds for their dissatisfaction:
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