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The order of the AAR has been quashed by the Rajasthan High Court, Jaipur Bench, rejecting the advance ruling as not maintainable because the applicant was not the supplier. The bench of Justice Avneesh Jhingan and Justice Ashutosh Kumar has remarked that the petition against the advance ruling is furnished u/s 100 of the CGST […]
The case revolves around appeals by Sarkar Diesel & Anr. against orders by the learned Single Judge in three writ petitions, where interim relief was denied. The Calcutta High Court heard the appeals and writ petitions together. Central Issue In the Case of Sarkar Diesel The problem is whether the Joint Commissioner of State Tax, […]
A compilation of effective Judicial and Advance Rulings on Goods and Service Tax (GST ), has been posted by the Institute of Chartered Accountants of India (ICAI). “Significant Judicial and Advance Rulings in GST: A Compilation” is the name of the publication that assists the readers in knowing the scenario of judicial for different GST […]
The Central Board of Direct Taxes (CBDT) has declared the E-Advance Rulings Scheme, 2022. The board for the advance ruling would circulate e-advance rulings of the applications provided or transferred to it beneath paragraph 5 as per the provisions of the policy. The board for the advance rulings would pose the additional income tax council, […]
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) held that the problem of eligibility of Transitional Credit is not within the purview of the Advance Ruling. The petitioner Shapoorji Pallonji and Company Private Limited seeks the advance ruling upon the problem that the Transitional Provision under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST […]
Authority of Advance Ruling (AAR), Andhra Pradesh gave clear instructions mentioning that the GST will be applicable on the items supplied to merchant’s vessels from the Customs warehouse and the experts will inspect and have a close look on such supplies.
A centralised Authority for the advance ruling is under discussion, to maintain a single platform for all the rulings of similar nature done in the different states. The issues raised in different states must be of same nature get it noticed by the central appellate.
Definition Of AAR Under Section 100 Of The CGST Act, 2017: An Authority For Advance Rulings (AAR) is a platform to resolve the doubts regarding Goods and Services Tax on questions specified under CGST act.
The Commissioner of Income Tax(Appeals)[CIT(A)] order, has been set aside by the Pune Bench of Income Tax Appellate Tribunal (ITAT) which had dismissed the appeal u/s 249(4) of Income Tax Act,1961 for non-payment of advance tax, considering the taxpayers’ senior citizen status and health issues. The taxpayer Hingora Ali Mohd Vali Mohd, plea was dismissed […]
