Maharashtra Appellate Authority for Advance Ruling 12 November 2020, MAH/AAAR/RK-SK/30/2020-21 (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)

(Constituted under Section 99 of the Maharashtra Goods and Services Tax Act, 2017) ORDER NO. MAHIAAAR/RS-SKI 30/2020-21 Date- |2 .//.202 0 BEFORE THE BENCH OF Shri Rakesh Kumar Sharma, MEMBER (Central Tax) (2) Shri Sanjeev Kumar, MEMBER (State Tax) (Proceedings under Section 101 of the Central Goods Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) and At the outset; we