Whether Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is for closing of the past litigations or to create new litigations? It has been more than two and half years since implementation of GST in India. However, there are huge pending litigations from pre-GST regime. Therefore, with a view to quick closure of these litigations, various […]
The provisions of the GST Law allows a person to apply for advance ruling to get specific points clarified from the Authority for Advance Ruling (AAR). The AAR is expected to clarify the question(s) raised in the application. However, if the Applicant or his jurisdictional officer is not satisfied with the ruling pronounced by the […]
