HC : Sets-aside AAAR's order citing 'new grounds' without adherence to 'natural justice' principle

Bombay HC sets aside the order of Appellate Authority for Advance Ruling, remands assessee's appeal for determining whether conversion of coal/other inputs into electricity and conversion of electricity into Steel, qualifies as ‘job-work’ under CGST Act, 2017; Notes that while Authority for Advance Ruling (AAR) held that proposed arrangement results in “manufacture” and not 'job work', AAAR reasoned that Coal cannot be treated as an input for manufacture of electricit...