Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
Case-Laws
GST
GST taxability, classification and exemption disputes should ordinarily be determined through the specialised advance-ruling mechanism where the taxpayer has already invoked it. The Authority for Advance Ruling is entrusted to examine the factual and legal issues, with an appellate remedy available against its ruling. Once the vacancy preventing the Authority from functioning was filled, the High Court declined to decide the same issues under Article 226. The challenge to the impugned communication was left open because its merits could affect the pending advance-ruling proceedings. The petitions were disposed of without merits adjudication, and the Authority was to determine the applications independently and expeditiously in accordance with law.
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