Advance Rulings under GST: A complex antidote!!!

by | May 24, 2023 | Articles

Under GST, Advance Ruling mechanism was presented with noble objective of stemming the tide of litigations. Over five years passed by, yet there are certain unknown infirmities showing up in this mechanism, with time. Recently, in the case of Anmol Industries Limited v. West Bengal AAR, 2023-VIL-251-CAL, the High Court discussed the scope of Applicant eligible to obtain Advance Ruling. In another interesting case of Gayatri Projects Limited v. Assistant Commissioner of State Tax, 2023-VIL-17-CAL, the High Court explored the legal remedy available to aggrieved person who was not party to Advance Ruling.

In the light of these Rulings, our Partner, Mr. Dharnendra Kumar Rana, Senior Associate, Ms. Simran Arora and Executive, Mr. Sainesh Agrawal, have explored into above concerns in Advance Ruling mechanism under GST.

Please click on the below link to read our article titled ‘Advance Rulings under GST: A complex antidote!!!’

NITYA I Advance Rulings under GST- A complex antidote I Indirect Tax I Article 126