M/s Umed Club, Gaushala Ground, Old Public Park Road, Jodhpur

The AAAR noted that the Appellant contended that the Advance Ruling was pronounced on 27.09.2021 on the basis of an amendment which was not operational as on the date of pronouncing Ruling. The AAAR felt that the AAR need to take note of the contention of the Appellant & pass a speaking order with reference to them. On being contended by the Appellant, the AAAR also noted that the decision was not taken by same members of AAR who have heard the case. This is a violation of the principles of natural justice. The AAAR ordered that the Ruling of the AAR, Rajasthan dated 27.09.2021 is set aside and the matter is remanded back to AAR to decide the application de-novo after considering all the contentions of the appellant.