TaxTMI 
TaxTMI 
2022 (5) TMI 693
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....ns. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. Present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "CGST Act" and "MGST Act"] by M/s. Royal Carbon Black Private Limited, New Era Mills Compound, Mogul Lane, Matunga (West), Mumbai- 400 016 ("hereinafter referred to as "Appellant") against the Advance Ruling No. GST-ARA-50/2019-20/B-60 dated 15.12.2020, pronounced by the Maharashtra Authority for Advance Ruling (hereinafter referred to as "the MAAR"). BRIEF FACTS OF THE CA....
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....al decomposition of Biomass. Like Biodiesel, Pyrolysis Oil can also be sold for similar applications as those of liquid oil. As per experts, Pyrolysis Oils is described as under: "Biomass is widely accepted as a potential source of energy, and is the only renewable energy source that can be converted into several types of fuels, including liquid, clear, and gas, which also promise flexibility in production and marketing. Pyrolysis is generally chosen as a recommended process to achieve this goal. This process has received more attention recently because it can produce the highest liquid yield of up to 75 % with conditions of moderate temperature (500o C) and short hot vapor residence time (1s) [10,11] Nevertheless, the yield of oth....
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....uling (hereinafter referred to as "the MAAAR") on the grounds mentioned hereinbelow: Grounds of Appeal 5.1 That the Impugned Order dated 15.12.2020 does not conform to the provisions of the Section 98 of the Maharashtra Goods and Services Tax Act, 2017 ('MGST'). As per the provisions of Section 98 (2) of the MGST, the AAR on receipt of an application is required to either admit or reject an application. As per Section 98(4) ibid., if the AAR admits an application, the AAR shall, after examining such further material as may be placed before it by the applicant, or obtained by the Authority, and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his auth....
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.... SC 1512 (para 22). Thus, when Section 98 (4) of MGST Act, 2017 require that the Ld. AAR after admitting an application pronounce a ruling on the questions raised in the application before it, the Ld. AAR ought to have answered the questions in the Appellant's case. 5.4 That the Pyrolysis Oil being manufactured by the Appellant from rubber tyres ought to be classified as 'Biodiesel' under the Heading 3826 of the Notification Number 01/2017-CT (Rate) dated 28.06.2017, or alternatively, be classified as 'Marine Fuel' under the Heading "2710" of the said Notification Number 01/2017-CT (Rate) dated 28.06.2017; Contention of the Jurisdictional Officer 6. The Jurisdictional Officer, vide their reply dated 27.08.2021, has made the followi....
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....gasoline and naptha. (ii) By relying upon the above-mentioned definitions of the Biodiesel oil, it is contended that Biodiesel is typically made of chemically reacting lipids, all of which are organic in nature, while Pyrolysis Oil is derived from the inorganic sources. Hence, the impugned product does not merit classification under the Heading "3826" bearing the description "Biodiesel". (iii) It has been further contended that the manufacturing processes of the impugned product, i.e., Tyre Pyrolysis Oil, do not involve any distillation of the crude petroleum oil whereas the Marine Fuel/Fuel Oil are derived from the fractional distillation of the crude petroleum oil, therefore, the impugned product does not merit classification as "Ma....
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.... of the impugned product along with other required documents before the Maharashtra AAR so that the ruling in respect of the questions raised in the Advance Ruling application may be obtained. In view of this, Shri Shah requested to set aside the impugned Advance Ruling Order. DISCUSSIONS AND FINDINGS 8. We have carefully gone through the appeal memorandum encapsulating the facts of the case and the grounds of the appeal along with all the additional submissions made by the Appellant during the course of the personal hearing proceedings. We have also examined the impugned Advance Ruling passed by the MAAR, wherein the MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided....