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    <title>2024 (3) TMI 740 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The AAAR remanded the case to the lower AAR for fresh consideration after finding that the original authority failed to address the appellant&#039;s questions comprehensively regarding scope of supply and transfer of title of goods in FTWZ. The AAR had not discussed all contentions raised by the appellant in their original application. The AAAR directed the lower authority to examine whether the proposed activities fall under entry 8(a), 8(b) or other entries in Schedule III of CGST Act, 2017, consider all questions raised, provide findings on all points, and offer another personal hearing opportunity before deciding according to law provisions.</description>
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      <description>The AAAR remanded the case to the lower AAR for fresh consideration after finding that the original authority failed to address the appellant&#039;s questions comprehensively regarding scope of supply and transfer of title of goods in FTWZ. The AAR had not discussed all contentions raised by the appellant in their original application. The AAAR directed the lower authority to examine whether the proposed activities fall under entry 8(a), 8(b) or other entries in Schedule III of CGST Act, 2017, consider all questions raised, provide findings on all points, and offer another personal hearing opportunity before deciding according to law provisions.</description>
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