Page 125 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : JVS FOODS PVT. LTD. 363
would also mean a reference to the same provisions under Rajasthan GST Act,
2017.
2. The present appeal has been filed under Section 100 of the Central
GST Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section 100
of the Rajasthan GST Act, 2017 (hereinafter also referred to as ‘the RGST Act’) by
M/s. JVS Foods Pvt. Ltd., G-220, Sitapura Industrial Area, Jaipur, Rajasthan
(hereinafter also referred to as ‘the Appellant’) against the Advance Ruling No.
RAJ/AAR/2019-20/27, dated 28-11-2019 [2020 (33) G.S.T.L. 481 (A.A.R. - GST -
Raj.)].
Condonation of delay
3.1 The first issue relates to the delayed filing of appeal under Section
100(2) of the CGST Act. The said Advance Ruling dated 28-11-2019 was received
by the appellant on 3-12-2019. Thus, the prescribed time limit of 30 days from the
receipt of the Advance Ruling ended on 1-1-2020. However, the appeal has been
submitted by the appellant electronically on GST portal on 6-1-2020 with a delay
of 5 days. The appeal has been submitted physically also before this forum on 13-
1-2020. As per the proviso to the Section 100(2) of CGST Act, 2017, the Appellate
Authority has the discretion to extend the appeal filing time by further 30 days if
satisfied with the reasons for the delayed filing of appeal.
3.2 The appellant has attributed the delay in filing of appeal to the dif-
ficulty faced by them in filing the appeal online due to technical glitches on the
portal.
3.3 The appellant has requested to condone the delay as the circum-
stances were beyond their control and accept the appeal.
3.4 Considering the circumstances stated by the appellant, we condone
the delay in filing the appeal and admit it for final disposal, on merits.
Submissions and interpretation of the appellant
4.1 The appellant, i.e. M/s. JVS Foods Pvt. Ltd., is registered under GST
Law with GSTIN 08AAACJ4620Q1ZA, having its registered office at G-220,
RIICO, Sitapura Industrial Area, Jaipur-302022. The appellant is producer of the
Institutional Foods in the State of Rajasthan, catering to the requirement of Unit-
ed Nation Food Aid Agency, World Food Program not only in India but also in
the neighboring country as well. The appellant is also one of the suppliers to the
State Nodal Departments like Women & Child Development Department for dis-
tribution to beneficiaries of the Central Government approved Integrated Child
Development Service Scheme (ICDS) and Mid-Day Meals (MDM) etc.
4.2 The appellant is also manufacturer and supplier of Energy Food,
Babymix, Indiamix, Paushtik Puffs, Halwa premixes, Khichdi Premixes, Barfi
Premix etc., all these products are made of various food grains and fortified with
vitamins & minerals.
4.3 The appellant preferred an application for Advance Ruling before
the Rajasthan Authority for Advance Ruling (hereinafter referred to as the
’AAR’), for declaring the goods manufactured and sold by the appellant i.e., For-
tified Rice Kernels (hereinafter referred to as ‘FRK’ in short), to be taxable under
Chapter Heading 10 Tariff Item 1006 as Rice and description of goods 1006 10 90
other (IGST NIL/5%, CGST NIL/2.5%, SGST NIL/2.5%). The process to fortify
GST LAW TIMES  16th July 2020  125