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TaxReply India Pvt Ltd

ASHOK RUBBER INDUSTRIES
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SYDNEY D SILVA
PARTHASARATHI DEY
Pet. Counsel
Nitin Shah
Res. Counsel
Na

Petitioner / Applicant

ASHOK RUBBER INDUSTRIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Dec 21, 2018
Order No.

37/2018

Citation

2018(12) TAXREPLY 497
Original Order
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ORDER

The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The concerned officer raises no objection to the admission of the Application. 2. However, this Authority received a written communication dated 6-12-2018 from the Deputy Commissioner (Anti-evasion), Kolkata North CGST & CX Commissionerate, informing that proceedings under Section 71 of the GST Act had been initiated against the Applicant. On December 17, 2018, at the time of hearing under Section 98(2) of the GST Act, the Applicant insisted that the Application should be admitted, as no show cause notice had y....

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