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RAJ MOHAN SESHAMANI
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

ASHUTOSH AWASTHI
KHALID AIZAZ ANWAR
Pet. Counsel
Rip Das
Res. Counsel
Biswanath Purkait

Petitioner / Applicant

RAJ MOHAN SESHAMANI
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Dec 13, 2022
Order No.

Appeal Case No. 03/WBAAAR/APPEAL/2022

Citation

2022(12) TAXREPLY 6823
Original Order
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ORDER

1. This Appeal has been filed by Raj Mohan Seshamani (hereinafter referred to as “the Appellant”) on 22.09.2022 against Advance Ruling Order No. 06/WBAAR/2022-23 dated 18.08.2022, 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 the provision of Section 100(2) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 (hereinafter collectively referred to as “the GST Act”). 3. The Appellant is engaged in the business of cultivation, planting and nurturing of mangrove seeds and seedlings like Viviparous and Pseudoviviparous groups in the coastal areas across different states of the country as per contracts awarded by internationally acclaimed environmental organizations. The appellant performs this activity under the outsourced arrangements of seeds collection, developing the se....

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