https://www.taxtmi.com/caselaws?id=450206 The AAAR dismissed an appeal filed by CGST, Udaipur against AAR Rajasthan's letter dated 11.07.2023 regarding classification of tobacco product "Keer Kokil." The Authority held the appeal was not maintainable as it was filed against a letter rather than a proper AAR order under Section 98(4) or 98(5) of CGST Act, 2017. The AAAR noted no remedy lies before it against such decisions and the appeal fell outside its statutory domain. The petition was also time-barred as no appeal was filed against the original AAR order dated 01.06.2022. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450206 The AAAR dismissed an appeal filed by CGST, Udaipur against AAR Rajasthan's letter dated 11.07.2023 regarding classification of tobacco product "Keer Kokil." The Authority held the appeal was not maintainable as it was filed against a letter rather than a proper AAR order under Section 98(4) or 98(5) of CGST Act, 2017. The AAAR noted no remedy lies before it against such decisions and the appeal fell outside its statutory domain. The petition was also time-barred as no appeal was filed against the original AAR order dated 01.06.2022. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450206