Advance ruling set aside and remanded for fresh consideration after Safari Retreats and retrospective CGST amendment.

Advance ruling orders were set aside and the matter was remanded for fresh consideration in light of the Supreme Court decision in Safari Retreats and the retrospective amendment to the CGST law. The Authority for Advance Ruling must reconsider the dispute afresh in accordance with law, and both parties were permitted to place additional material before it. All contentions were left open.

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Issues: Whether the impugned advance ruling orders were required to be set aside and the matter remanded for fresh consideration in the light of the Supreme Court decision in Safari Retreats and the retrospective amendment to the CGST law.

Analysis: In view of the subsequent Supreme Court decision and the retrospective amendment to the law, the parties agreed that the existing ruling orders should not be sustained and that the Authority for Advance Ruling should reconsider the matter afresh. The Court accepted that request and permitted both sides to place additional material before the Authority.

Conclusion: The impugned orders were set aside and the matter was remanded to the Authority for Advance Ruling for fresh decision in accordance with law, with liberty to both parties to file additional material; all contentions were left open.

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