Umed Club, In re - Taxpublishers.in

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2024 TaxPub(GST) 893 (AAAR-Raj) IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN MAHENDRA RANGA, & RAVI KUMAR SURPUR, MEMBER Umed Club, In re RAJ/AAAR/11/2023-24 20 February, 2024 Appellant by: Pradeep Jain, CA ORDER (Proceedings under section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The present appeal has been filed under section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as 'the RGST Act') by the Appellant on the portal on 20-11-2021 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2021-22/23 dated 27-9-2021. The Appellant submitted that they were to file an appeal by 01-11-2021 but were unable to file it within a period of thirty days from the date of communication of the Order. As per the Appellant, their club was not in operation since recreational activities were not permitted by the government for a long period. As such, they were unable to file the appeal within the stipulated period of 30 days. The Appellant have contended that on account of suo-moto extension of the limitation by the Hon'ble Supreme Court in Miscellaneous Application No 665 of 2021, the period of limitation for any suit, appeal, application or proceeding the period from 15-3-2020 till 02-10-2021 shall stand excluded. Consequently ' the balance period of limitation remaining as on 15-3-2020, if any, shall become available with effect from 3-10-2021. This period was extended upto 28-2-2022 by virtue of Honble apex Court judgement is Miscellaneous Application No. 665 of 2021 in suo-moto Writ Petition (C) No. 3 of 2020. In this judgement, Hon'ble Apex Court held that the period from 15-3-2020 to 28-2-2022 shall be excluded while computing the time limit for filing the appeal. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 893 (AAAR-Raj)

IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

MAHENDRA RANGA, & RAVI KUMAR SURPUR, MEMBER

Umed Club, In re

RAJ/AAAR/11/2023-24

20 February, 2024

Appellant by: Pradeep Jain, CA

ORDER

(Proceedings under section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017.

The present appeal has been filed under section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as 'the RGST Act') by the Appellant on the portal on 20-11-2021 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2021-22/23 dated 27-9-2021. The Appellant submitted that they were to file an appeal by 01-11-2021 but were unable to file it within a period of thirty days from the date of communication of the Order. As per the Appellant, their club was not in operation since recreational activities were not permitted by the government for a long period. As such, they were unable to file the appeal within the stipulated period of 30 days.

The Appellant have contended that on account of suo-moto extension of the limitation by the Hon'ble Supreme Court in Miscellaneous Application No 665 of 2021, the period of limitation for any suit, appeal, application or proceeding the period from 15-3-2020 till 02-10-2021 shall stand excluded. Consequently ' the balance period of limitation remaining as on 15-3-2020, if any, shall become available with effect from 3-10-2021. This period was extended upto 28-2-2022 by virtue of Honble apex Court judgement is Miscellaneous Application No. 665 of 2021 in suo-moto Writ Petition (C) No. 3 of 2020. In this judgement, Hon'ble Apex Court held that the period from 15-3-2020 to 28-2-2022 shall be excluded while computing the time limit for filing the appeal.