2022 (12) TMI 1532 - HC - GST

Challenge to ruling of the Advance Ruling Appellate Authority by relying on a circular by way of clarification dated 3rd August, 2022 which was issued much after the passing of the order of the Advance Ruling authority as well as the order of the Appellate Advance Ruling Authority - HELD THAT - The aforesaid circular is not applicable to the case of the petitioner since it does not directly cover the issue and subject raised by the petitioner, secondly order of the Advance Ruling Appellate Authority can not be faulted since the circular in question if at all presumed to be applicable in case of the petitioner, was not at all in existence at the relevant time or at the time of passing the impugned order. On perusal of the impugned order of the appellate authority and the reasons given therein it is not required to interfere with the aforesaid impugned order dated 25th September, 2019. Petition dismissed.

Summary

The High Court of Calcutta dismissed the writ petition challenging the order of the West Bengal Appellate Authority for Advance Ruling. The petition was filed against the ruling on whether the supply of PLS constitutes a composite supply with construction service. The court found that a circular issued after the ruling was not applicable to the case and upheld the appellate authority's decision. (Case citation: TMI, WPA 24200 of 2019)