2025 (7) TMI 1326

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....le immediately at the request and with the consent of the learned counsel for the parties. 3. This Petition challenges the order dated 8 June 2018 made by the Authority for Advance Ruling (AAR) and orders dated 17 February 2019 and 4 November 2019 made by the Appellate Authority for Advance Ruling (AAAR). [Prayer clause (a) of this petition concerning the constitution of the Appellate Authority was not pressed before this Court as recorded in our order dated 2 May 2022]. 4. After hearing the learned counsel for the parties and reviewing the record, we found that the Petitioner, along with its written submissions filed before the Appellate Authority, relied on the Chartered Engineer's Certificate dated 11 February 2019 and certificates iss....

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....mine the Chartered Engineer and the Customer. Additionally, an opportunity should have been given to the Respondents to present expert or other evidence in the matter. They submitted that this Court ought not to consider the additional evidence produced by the Petitioner along with its written submissions before the appellate authority, and that too without giving the Respondents any opportunity to rebut the same. 10. Upon considering the rival contentions as aforesaid and reviewing the record, we are satisfied that the impugned orders dated 8 June 2018, 17 February 2019, and 4 November 2019 are required to be set aside, and the matter remanded to the AAR for fresh consideration, after giving both parties an opportunity to lead evidence. ....