Goa AAAR Refuses to Decide on Merits of River Sal Dredging Exemption to Maintain Judicial Propriety

Goa AAAR Refuses to Decide on Merits of River Sal Dredging Exemption to Maintain Judicial Propriety

The present appeal was filed by M/s Vaibhavi Dredging, South Goa, before the Appellate Authority for Advance Ruling (AAAR) Goa under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017. The appellant challenged the decision of the Goa Authority for Advance Ruling (AAR), which was passed vide Order No. GOA/GAAR/01 of 2023-24 dated November 25, 2025.