AAR Application filed under VAT Act not survive after GST Enactment

Renatus Procon Private Ltd. Vs Authority for Clarification and Advance Ruling (Madras High Court) HC held that with the enacting of the TNGST Act, 2018, the Authority for Clarification and Advance Ruling does not exist in the form in which it did under the TNVAT Act and hence, the application filed by the petitioner does not survive. FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr. J.V. Niranjan, learned counsel for the petitioner and Mrs. K.V asanthamala, learned Government Advocate for the respondents. 2. The petitioner has challenged the order passed by the Authority for Clari...