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ASSISTANT COMMISSIONER OF CENTRAL TAX (T & R) , HOWRAH CGST & CX COMMISSIONERATE vs. RLJ WOVEN SACKS PVT. LTD.
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.S SURI
SMARAKI MAHAPATRA
Pet. Counsel
Dipankar Mukherjee
Res. Counsel
Vinay Kumar Shraff

Petitioner / Applicant

ASSISTANT COMMISSIONER OF CENTRAL TAX (T & R) , HOWRAH CGST & CX COMMISSIONERATE

Respondent RLJ WOVEN SACKS PVT. LTD.
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jan 30, 2019
Order No.

08/WBAAAR/Appeal/2018

Citation

2019(1) TAXREPLY 482

Original Order
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ORDER

An Appeal filed under Section 100(1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017, by the Assistant Commissioner of Central Tax, Howrah CGST & CX Commissionerate. Present for the Appellant: Sri Dipankar Mukherjee, Superintendent (T&R), Central Tax, Howrah CGST & CX Commissionerate Present for the Respondent: Sri Vinay Kumar Shraff, Advocate This Appeal has been filed by the Assistant Commissioner of Central Tax, Howrah CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 05.11.2018 against Advance Ruling No. 19/WBAAR/2018-19 dated 28.09.2018, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. RLJ Woven Sacks Pvt. Ltd. 2. M/S RLJ Woven Sacks Pvt. Ltd., holding GSTIN No. 19AABCJ8866B1ZD, a manufacturer of Polypropylene Leno Bags (PP Leno Bags) having its address at Flat IA, Radiant Park Building, 201, New Market Road, Kolkata-700017 in West Be....

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