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HILTI MANUFACTURING INDIA PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Sanjeev Nair
Res. Counsel
---

Petitioner / Applicant

HILTI MANUFACTURING INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 12, 2023
Order No.

GUJ/GAAR/R/2023/26

Citation

2023(7) TAXREPLY 7676
Original Order
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ORDER

Brief facts: 1. This ruling is in pursuance to the direction given vide Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/21 dated 27.9.2022, wherein the following order was passed viz [relevant extract]- “10. The appellant has now presented new facts which have not been placed before the GAAR and the ruling given by the GAAR is thus based on different facts. Further, as the appellant have got the subject advance ruling based on different set of facts, the advance ruling given is not valid in view of the provisions of Section 103(2) and 104(1) of the CGST Act. 2017. 11. In view of the above discussion we find it fit to remand the matter to the Authority for Advance Ruling i.e. the GAAR for fresh decision. The GAAR will take into consideration all aspects of the matter and decide the case afresh following the principles of natural justice. 12. In view of the foregoing, the Advance Ruling in question is set aside and the case is remanded back to the Gujarat Autho....

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