Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994

Last updated: 14 May 2025

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The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that neither the Advance Ruling Authority (AAR) nor the AAAR itself has the jurisdiction to determine taxability under the Finance Act, 1994. The AAAR clarified that its authority, and that of the AAR, is limited to matters concerning the Goods and Services Tax (GST) law. Furthermore, the AAAR stated that it cannot consider issues in an appeal that were not originally raised before the AAR.

Court :
Telangana AAAR

Brief :
The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025], held that neither the Advance Ruling Authority ("AAR") nor Appellate Authority of Advance Ruling ("AAAR") have any jurisdiction to decide on the taxability under Finance Act, 1994 ("the Finance Act") and also held that when a question is not raised before the AAR, the AAAR cannot entertain the same in appeal.

Citation :
Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025

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Attached File : 671907_5845_aaar_03_2025_maddiseethadevi.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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