GST Advance Ruling to receiver/supplier of goods/services is void an-initio

In re National Highways Authority of India (GST AAR Uttar Pradesh) Introduction: The recent voiding of an advance ruling by GST AAR Uttar Pradesh regarding the transaction between the National Highways Authority of India (NHAI) and Madhyanchal Vidyut Vitran Nigam Limited (MVVNL) has raised significant questions. This article delves into the details of the case, analyzing the implications and providing insights into the GST aspects of the NHAI and MVVNL transaction. Background and Order Summary: The advance ruling, initially issued by GST AAR Uttar Pradesh, revolved around NHAI’s work i...