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ASSISTANT COMMISSIONER, GST & CENTRAL EXCISE (M/S PIONEER BAKERS)
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

R MANGA BABU
SUSHIL KUMAR LOHANI
Pet. Counsel
Suresh Kumar Tibrewal
Saurav Tibrewal
Res. Counsel
---

Petitioner / Applicant

ASSISTANT COMMISSIONER, GST & CENTRAL EXCISE (M/S PIONEER BAKERS)
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Jul 27, 2021
Order No.

02/ODISHA-AAAR/Appeal/2021-22

Citation

2021(7) TAXREPLY 4652
Original Order
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ORDER

BRIEF FACTS OF THE CASE: 1.0. The Assistant Commissioner, CGST & Central Excise, Sambalpur 1 Division, At-Danipalli, PO- Budharaja, Dist-Sambalpur (Odisha) (the Jurisdictional officer) has filed an appeal on dated 28.04.2021 under Section 100 of CGST Act, 2017 and under Section 100 of the OGST Act, 2017 in Form GST ARA 03 before the Appellate Authority for Advance Ruling, Odisha (hereinafter referred to as “AAAR”) against the Advance Ruling Order No. 06/ODISHA-AAR/2020-21 dated 09.03.2021 passed by the Authority for Advancing Ruling, Odisha. 2.0. In the instant case, the applicant M/s. Pioneer Bakers, At-Sahayog Nagar, P.O.- Budharaja, Dist-Sambalpur, Odisha having GSTIN No.21AAQFP6408F1ZB is a partnership firm filed an application for Advance Ruling on 04.05.2020. M/s. Pioneer Bakers submitted that they are operating under the Brand name of “Go-Cool” since the year 1997. They have established as a brand “Go-Cool” in the fiel....

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