2021 (4) TMI 968

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....SHARMA AND HON'BLE MR. JUSTICE S. VISHWAJITH SHETTY PETITIONER (BY SRI.K.J. KAMATH, ADV) RESPONDENTS (BY SRI.VIKRAM A HUILGOL, AGA) ORDER SATISH CHANDRA SHARMA J., The present petition is arising out of the order dated 11.09.2020 passed by the Authority for Advance Ruling in Karnataka Goods and Services Tax, Bengaluru, in Advance Ruling No. KAR ADRG 46/2020 under Section 98(4) of the CGST....

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.... it as Plant and Machinery and thereby restricts the Input Tax Credit (ITC) under Section 17(5)(d) of the GST Act" and thereafter applied for an advance ruling on the aforesaid subject. An order was passed by the competent Authority for Advance Ruling on 11.09.2020. 4. Learned counsel for the petitioner has argued before this Court that the competent authority before passing an order has referred....

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....d fair play. 6. Sri Vikram A. Huilgol, learned AGA, has stated before this Court that the order passed by the competent authority for Advance Ruling is an appealable order under Section 100 of the CGST Act, 2017 and all the grounds can be raised before the Authority for Advance Ruling. 7. This Court has carefully gone through the order passed by the Authority for Advanced Ruling and in the prese....