Case Law Details
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 Clarification and Advance Ruling (in short ACAR/Authority) dated 26.04.2019. The petitioner had approached this Court earlier vide W.P.No.30528 of 2015, challenging the Clarification obtained from the Authority on 02.09.2015 on the taxability of sand lime bricks. This Court, by order dated 29.09.2015, had set aside clarification dated 02.09.2015, directing the Authority to hear the petitioner and only thereafter, take a view.
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