2026 (5) TMI 1433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondents: Mr. Bharat Bhushan, Senior Penal Counsel, for respondent No.1 -UOI. For the Respondents No. 2 and 3: Mr. Vijay Kumar Arora, Senior Advocate, with M/s. Hitansh Raj, Avantika Bhandari & Godawari, Advocates,. For the respondent No. 4-State: Mr. Raj Negi, Deputy Advocate General,. VIVEK SINGH THAKUR, JUDGE (ORAL) Petitioner has approached this Court against the sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... further observation that petitioner should indicate in their written explanation whether they wish to be heard in person before the case is adjudicated. It has been further notified in the notice that in case no reply to this notice is received within thirty days of the receipt of this notice or if they do not appear for personal hearing before the adjudicating authority when the case is posted f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....res as per the specific design and layout provided by the Railways(RDSO) and supplied to the Indian Railways only and no-where else falls under Chapter 86.07 of the Gst Tariff. RULING The advance Ruling on question posed before the Authority is answered as under:- The classification of the "Roof Mounted AC Package Unit" manufactures as per the specific design and layout ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edy of appeal provided under the CGST Act, 2017. 5. Admittedly, Advance Ruling was valid subject to the provisions of Section 103(2), unless and until it was declared void under Section 104(1) of the CGST Act, 2017. The Department has neither disputed, nor assailed or questioned the Advance Ruling before any forum and being a settled proposition of law, the Advance Ruling is binding upon the Au....