Ruling should be pronounced by same members of AAR who heard the case: AAAR

In re Umed Club (GST AAAR Rajasthan)

Introduction: The Appellate Authority for Advance Ruling (AAAR) in Rajasthan emphasized the necessity for the same members of the Authority for Advance Ruling (AAR) to pronounce rulings. This was in response to Umed Club’s appeal regarding a ruling made on 27.09.2021. Umed Club argued that the ruling was based on an amendment not yet operational at the time, questioning its validity. The AAAR concurred, setting aside the previous ruling and remanding the matter back

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