Case-Laws – GST – Highlights – Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' – Section 95 to be interpreted contextually – Fiction u/s 9(3) brings recipient within ambit of Chapter XVII for seeking Advance Ruling – Application erroneously rejected at threshold u/s 98(2) – No appeal lies against rejection u/s 98(2) – Matter remitted to AAR to decide application afresh u/s 98(4) – Impugned order set aside – Petition allowed by way of remand. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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