AAR Ruling Not Binding on Other GSTIN Holders even under same brand: MP High Court

Mahendra Singh Vs Assistant Commissioner State Tax And Others (Madhya Pradesh High Court) AAR ruling of another distinct GSTIN holder even under same brand can’t be applied bindingly to a different GSTIN holder with an independent business: Madhya Pradesh High Court The Madhya Pradesh High Court, in the case of Mahendra Singh v. Assistant Commissioner State Tax & Ors., ruled that an Advance Ruling (AAR) issued to one distinct GST-registered entity cannot be mechanically applied to another independent entity, even if they operate under the same brand name. The Petitioner, Mahendra Singh,...