GST Advance Ruling Denial Set Aside Because Prior Proceedings Had No Merits Decision

Travancore Devaswom Board Vs Commissioner of State Goods And Service Tax (Kerala High Court) The Travancore Devaswom Board filed a writ petition challenging Ext.P5, an order by the 3rd respondent refusing to exercise jurisdiction under Section 98 of the CGST Act. The petitioner, registered under the CGST Act from 27.02.2018, stated that registration was required because it regularly executed construction contracts. Proceedings under Section 73 had earlier been initiated concerning taxability of several income categories, including rent or lease income from temple properties beyond exemption li...