Scope of advance ruling issued in another case - right in rem or ...

Advance Ruling Applies Only to Parties Involved, Not Universally Applicable to Others, Clarifies Authority.

March 10, 2023

Case Laws GST AAAR

Scope of advance ruling issued in another case - right in rem or right in personam - The appellant has conveniently overlooked the basic nature of the ruling given by the Authority for Advance Ruling. The said rulings are in the nature of “in personam” and not “in rem” and therefore their applicability as well as their protection cannot be sought by the others who were not party to the said proceedings. - AAAR

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Scope of advance ruling issued in another case - right in rem or ...

Advance Ruling Applies Only to Parties Involved, Not Universally Applicable to Others, Clarifies Authority.

March 10, 2023

Case Laws GST AAAR

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