2025 (6) TMI 1338

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....AND SHARMA For the Appellant : Mr. Jatin Harjai (through VC) with Mr. Mohit Kumar Soni & Ms. Jaishree Kothari For the Respondent(s) : Mr. Kinshuk Jain Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG ORDER AVNEESH JHINGAN, J. (ORAL) 1. This petition is directed against the order dated 27.08.2021 & 14.12.2021 passed by the Authority for Advance Ruling ('for short AAR') and Appellate Authority ....

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....iled as per the notification dated 25.01.2018. 6. The limited grievance raised by the counsel for the petitioner is that the appellate authority had no occasion to deal with issue of ITC in appeal filed against decision of AAR with regard to valuation to be done for arriving at the margin as per notification dated 25.01.2018. 7. The challenge to the order of the AAR is not being pressed. 8. Lea....