2022 (12) TMI 1532

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..... fter 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 .....

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..... ate Authority for Advance Ruling which was filed by the respondent against the order of the Advance Ruling authority dated 2nd May, 2019. The said appeal was filed by the respondent GST authority challenging the advance ruling on the following grounds : a) The respondent (BPHDCL) applied for ruling for the limited purpose to know whether the supply of PLS constitutes a composite supply with constr .....

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..... The petitioner challenges the aforesaid 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, by contending that the said circular is a clarificatory in nature and applies to the case .....

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