AAR ruling cannot be given on supplies prior to filing of application

By Editor6 Goods and Services Tax Judiciary February 25, 2022

Case Name: In re Vinayak Buildcon (GST AAAR Rajasthan)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR Rajasthan, Advance Rulings

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In re Vinayak Buildcon (GST AAAR Rajasthan) It was held that AAR has rightly rejected the application seeking advance ruling as the question posted by the appellant is related to supplies undertaken by them prior to the date of filing of the application. Read AAR Order:- Advance ruling cannot be given on supply already undertaken FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN Introductory At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. There...

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