This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
AAR cannot determine whether GST liability is justified/valid or amount to double taxation or not
Case Law Details
- Case Name
- In re Bhopal Dugdh Sangh Sahakari Maryadit (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Bhopal Dugdh Sangh Sahakari Maryadit (GST AAR Madhya Pradesh)
Authority is of the view that based within the meaning of Section 97 of the GST Acts, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. The Applicant himself accepts that the liability as per the notification comes under RCM, but the Tax has been paid on forward charge. The main stress is on the point of double taxation. Therefore, no application can be made to determine whether the liability is justified / valid or not or whether it shall a...
