GST Advance Ruling binds applicant, not third party taxpayers: Calcutta HC

Sarkar Diesel & Anr. Vs. The Deputy Commissioner State Tax (Calcutta High Court) The case involves appeals by Sarkar Diesel & Anr. against orders by the learned Single Judge in three writ petitions, where interim relief was denied. The appeals and writ petitions were heard together by the Calcutta High Court. Key Issue: The primary issue is whether the Joint Commissioner of State Tax, Berhampore Circle, addressed all issues raised by the appellants in their appeal. Arguments and Findings: The Appellate Authority previously overturned the Deputy Commissioner of State Tax’s order, rul...