Case Law Details
In re Maxpressure Systems LLP (GST AAR Gujarat)
Prima facie, We note that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, we find it prudent to refrain from pronouncing a Ruling.
23. Barring Self Assessment, the Assessment to tax is the function of Revenue. We shall not employ the concept of Best Judgement Assessment to pronounce our Ruling based on reasoning on limited information available, for without examination of relevant Agreement/ Contract, neither shall we trespass to declare subject supply taxable, if in legality it weren’t, nor shall we declare it zero rated citing that applicant has noting contrary in his written submission sans Agreement/ Contract.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT
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