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Advance ruling is limited to applicant & the concerned or jurisdictional officer
Case Law Details
- Case Name
- In re Madhya Pradesh Power Generating Company Limited (GST AAAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Madhya Pradesh, Advance Rulings
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In re Madhya Pradesh Power Generating Company Limited (GST AAAR Madhya Pradesh)
AAAR held that Ruling given in case of M/s Kalyan Toll Infrastructure Ltd by Authority of Advance Ruling cannot be treated as precedent for this case. According to sub section (1) of section 103 of CGST/MPGST Act, 2017 applicability of advance ruling is limited to the applicant and the concerned or the jurisdictional officer.
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FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, MADHYA PRADESH
1. At the outset,...
