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SUBWAY SYSTEMS INDIA PRIVATE LIMITED, (NOW EVERSUB INDIA PVT. LTD.)
(Appellate Authority for Advance Ruling, Haryana)

Hon'ble Judges:

UPENDER GUPTA
ASHOK KUMAR MEENA
Pet. Counsel
---
Res. Counsel
Abhishek A. Rastogi
Pratyushprava Saha

Petitioner / Applicant

SUBWAY SYSTEMS INDIA PRIVATE LIMITED, (NOW EVERSUB INDIA PVT. LTD.)

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Haryana

Date Nov 23, 2023
Order No.

HAAAR/2021-22/04

Citation

2023(11) TAXREPLY 9839

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ORDER

Preamble 1. In terms of Section 102 of the Central Goods & Service Tax, Act 2017/Haryana Goods & Service Tax Act 2017 of the Act, in Short), this Order may be amended by the Appellate Authority, so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the Appellant within a period of six months from the date of the Order. 2. In terms of Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only: - (a) on the Appellant who had sought it in respect or any matter referred to in sub-section (2) of Section 97 for advance ruling: (b) on the concerned officer or the jurisdictional officer in respect of the Appellant. 3. In terms of Section 103 (2) of the Act, this advance r....

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