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TMI BlogAdvance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayerX X X X Extracts X X X X X X X X Extracts X X X X ..... Advance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 28-9-2024 - The Hon ble Calcutta High Court in the case of SARKAR DIESEL ANR. VERSUS THE DEPUTY COMMISSIONER, STATE TAX, KRISHNAGAR CHARGE ORS. - 2024 (7) TMI 374 - CALCUTTA HIGH COURT advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer. Facts: Sarkar Diesel ( the Appellant ) during proceedings before the Hon ble High Court relied upon the ruling passed by the AAR Goa relating to the subject matter for which the appeal has been filed. Issue: Whether advance ruling passed by the authority of one particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar state is binding on the department of different state and third-party tax payer? Held: The Hon ble Calcutta High Court in the case of SARKAR DIESEL ANR. VERSUS THE DEPUTY COMMISSIONER, STATE TAX, KRISHNAGAR CHARGE ORS. - 2024 (7) TMI 374 - CALCUTTA HIGH COURT held that the Advance Ruling rendered in Goa would not be applicable to the Appellant who is registered taxpayer in the State of West Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal. Also, the Advance Ruling may bind the Department at Goa but cannot bind a third-party tax payer, and bind only the applicant who went before the Advance Ruling Authority for a decision. Our Comments: As per Section 103(1) of the CGST Act , the advance ruling pronounced by the Authority or the Appellate Authority is binding only on the Applicant who had sought the advance ruling and on the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned officer or jurisdictional officer relating to the Applicant. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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