Appeal cannot be filed against the question unanswered/rejected by the AAR

Last updated: 24 January 2023
Quick Summary
The Karnataka Appellate Authority for Advance Ruling (AAAR) has ruled that the Authority for Advance Ruling (AAR) was incorrect in refusing to rule on the taxability of services provided by Myntra Designs Pvt. Ltd. The AAR had claimed it lacked jurisdiction due to the issue involving the place of supply. However, the AAAR found that determining the place of supply is linked to the liability to pay tax and thus falls within the AAR's purview. While generally an appeal cannot be filed against an unanswered question, the AAAR, in this instance, remanded the case back to the AAR for a fresh ruling on taxability.

Court :
AAAR, Karnataka

Brief :
The AAAR, Karnataka in the matter of M/s Myntra Designs Pvt. Ltd [Order No. KAR/AAAR /06/2022 dated November 21, 2022] set aside the order of the AAR for failure in giving a ruling on the question of taxability under Goods and Service Tax ("GST") on services provided by the assessee on the grounds that it involves the determination of place of supply which is beyond its jurisdiction. Held that, the AAR was incorrect for failing to make a ruling on the matter. Further, remanded back the case to the AAR for fresh consideration.

Citation :
Order No. KAR/AAAR /06/2022 dated November 21, 2022

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Bimal Jain
Published in GST
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