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KARNANI FNB SPECIALITIES LLP
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

ANIL KUMAR GUPTA
KHALID AIZAZ ANWAR
Pet. Counsel
Rajarshi Dasgupta
Res. Counsel
Jishnu Das

Petitioner / Applicant

KARNANI FNB SPECIALITIES LLP
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jul 31, 2023
Order No.

02/WBAAAR/APPEAL/2023

Citation

2023(7) TAXREPLY 7775
Original Order
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ORDER

1. This Appeal has been filed by Karnani FNB Specialities LLP (hereinafter referred to as “the Appellant”) on 26.04.2023 against Advance Ruling Order No. 22/WBAAR/2022-23 dated 09.02.2023, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the ‘WBAAR’). 2. The request of Condonation of delay in filing of appeal was accepted under provision of Section 100(2) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017. 3. The appellant is engaged in business of providing restaurant service from their lounge bar called “The GRID” and is also providing catering services as well as banquet renting services from their banquet called “The Almond”. The restaurant service is provided from the premises located at Haute Street Building, 86A, Topsia Road South, Kolkata while the banquet/catering services is being provided from the premise located at Bengal Eco Intel....

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