Case Law Details
In re Murshidabad Flour Mill Private Limited (GST AAR West Bengal)
AAR held that Since the question raised had already been decided by the jurisdictional authority in a prior proceeding, the ruling authority concluded that no ruling can be passed in this case, citing the provision in Section 98(2) of the GST Act.
AAR is not empowered to give a ruling on a question that has already been decided by a jurisdictional authority. The AAR’s jurisdiction is limited to providing rulings on questions that have not been previously addressed. Once a question has been decided by a jurisdictional authority, the AAR is bound by that decision and cannot provide a conflicting ruling.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression „GST Act‟ would mean the CGST Act and the WBGST Act both.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
