{"id":71811,"date":"2025-06-16T08:39:09","date_gmt":"2025-06-16T03:09:09","guid":{"rendered":""},"modified":"2025-06-16T08:39:09","modified_gmt":"2025-06-16T03:09:09","slug":"high-court-orders-reopening-of-advance-ruling-proceedings-under-cgst-act-directs-fresh-evaluation-with-new-evidence","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71811","title":{"rendered":"High Court Orders Reopening of Advance Ruling Proceedings Under CGST Act, Directs Fresh Evaluation with New Evidence"},"content":{"rendered":"<p>High Court Orders Reopening of Advance Ruling Proceedings Under CGST Act, Directs Fresh Evaluation with New Evidence<br \/>Case-Laws<br \/>GST<br \/>HC remanded the matter to the Authority for Advance Ruling following the Supreme Court&#39;s decision in Safari Retreats Pvt. Ltd. and subsequent retrospective amendments to the CGST Act. The impugned orders dated 24 May 2019 and 6 November 2019 were set aside. Both parties were granted permission to submit additional evidence within four weeks. The Petitioner w<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89453\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Orders Reopening of Advance Ruling Proceedings Under CGST Act, Directs Fresh Evaluation with New EvidenceCase-LawsGSTHC remanded the matter to the Authority for Advance Ruling following the Supreme Court&#8217;s decision in Safari Retreats Pvt. Ltd. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71811","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71811","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71811"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71811\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}