SHREE JEET TRANSPORT Vs. UNION OF INDIA

JUDGEMENT

(1.) (a) This instant petition is filed to challenge the order dtd. 28/2/2022 (Annxure - P/5) passed by the Appellate Authority for Advance Ruling, Chhattisgarh (for brevity 'the AAAR') as no decision was rendered in terms of Sec. 101 (3) of the Central Goods and Service Tax Act, 2017 (for brevity 'the CGST') and the Chhattisgarh Goods and Service Tax Act, 2017 (for brevity 'the CHGST') and the order dtd. 4/1/2021 (Annexure - P/6) passed by the Authority for Advance Ruling, Chhattisgarh (for brevity 'the AAR') to be illegal wherein it was held that Goods and Services Tax (for brevity 'the GST') would be leviable on the value of diesel provided by the service recipient Free of Cost (for brevity 'FOC").

(2.) FUEL

(3.) Mr. Ramakant Mishra, learned Deputy Solicitor General appearing with Ms Anmol Sharma and Ms Anuja Sharma, learned counsel for the Union of India, would submit that :