Supreme Court: VAT is Not Applicable on Reliance’s Inter-State Gas Supply from KG Basin to UP  ||  Supreme Court: Co-Owner Can File Eviction Suit as Landlord under Bombay Rent Act  ||  Supreme Court: Mediclaim Reimbursement Cannot be Set off Against Accident Compensation  ||  SC: Hindu Succession Act 2005 Amendment Does Not Curtail Daughters’ Existing Inheritance Rights  ||  SC: Loans May be Treated as Deposits under MPID Act, Private Individuals as Financial Establishments  ||  Supreme Court: Preventive Detention Unwarranted When Ordinary Law Suffices to Maintain Order  ||  Supreme Court: Tenant’s Defence Cannot be Struck off Without Checking Wilful Rent Default  ||  Allahabad High Court: Disposing Non-Veg Food in Ganga May Hurt Hindu Religious Sentiments  ||  J&K&L High Court: Similarity With Police Dossier Alone Not Enough to Quash Preventive Detention  ||  Patna High Court: Convict on Bail Can Still Seek Premature Release    

AAR: Advance Ruling Cannot be Made for a Person not Registered within State - (27 May 2022)

GOODS AND SERVICES TAX

Telangana Authority for Advance Ruling has held that ‘Advance Ruling’ cannot be made for a person not registered in the State as Section 96 of CGST & SGST Acts states territorial nexus of an Advance Ruling Authority so that it can function as an Authority for State/UT in which it is constituted.

Tags : AUTHORITY FOR ADVANCE RULING   CGST   TERRITORIAL NEXUS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved