Saint-Gobain India Private Limited

The MAAAR while upholding the Maharashtra AAR Order held that  the decision of the MAAR that the application is barred under Section 95 of the CGST Act, 2017 for reasons given in the order. As regards the issue of denial of fair chance of hearing with sample, we hold that the Appellant may approach the Maharashtra Advance Ruling Authority with a fresh application along with the sample/reports of the products and in that case, the MAAR shall decide the issue on merits as per the provisions of law.