- Calcutta High Court ruled that the Adjudicating Authority cannot rely on an advance ruling from another state
- The case involved a Goods Transport Agency service provider who was facing GST recovery and penalty under CGST Act
- The Appellate Authority dropped the fraud allegation but continued the adjudication under Section 73 of CGST Act
- The Petitioner obtained a declaration from Indian Oil Corporation confirming GST payment for GTA services
- The High Court remanded the matter to the Adjudicating Authority due to the timely declaration by IOCL
- The High Court stated that an AAR ruling from Goa cannot automatically apply to a taxpayer in West Bengal
Source: elplaw.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
