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Constitutional Validity of Section 103(1)(b) of the GST Acts - ...


High Court Examines Binding Nature of Advance Ruling Orders u/s 103(1)(b) of GST Acts for Subordinate Authorities.

May 5, 2022

Case Laws     GST     HC

Constitutional Validity of Section 103(1)(b) of the GST Acts - applicability of advance ruling appellate orders passed in the case of other taxable persons having identical facts and circumstances are binding on all authorities who are subordinate to the Chief Commissioners of CGST and SGST which constitute the advance ruling appellate authority - Notices issued - HC

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