AAR Decision binding on both taxpayer & department if not appeal against: Calcutta HC

Baba Lokenath Flour Mills Private Limited Vs Director General of Goods and Services Tax Intelligence (DGGI) & Ors. (Calcutta High Court) The recent judgment in Baba Lokenath Flour Mills Pvt. Ltd. v. Director General of Goods and Services Tax Intelligence (DGGI) addresses critical aspects of GST exemption eligibility and procedural fairness in the issuance of show cause notices under the Central Goods and Services Tax (CGST) Act, 2017. Background Baba Lokenath Flour Mills Pvt. Ltd., the petitioner, operates in the flour milling sector and entered into a contract with the State Government fo...