NCLT: Suspended Directors Who are Prospective Resolution Applicants Cann’t Access Valuation Reports  ||  Supreme Court Clarifies Test For Granting Bail to Accused Added at Trial under Section 319 CrPC  ||  SC: Fresh Notification For Vijayawada ACB Police Station not Required After AP Bifurcation  ||  SC: Studying in a Government Institute Does Not Create an Automatic Right to a Government Job  ||  NCLT Mumbai: CIRP Claims Cannot Invoke the 12-Year Limitation Period For Enforcing Mortgage Rights  ||  NCLAT: Misnaming Guarantor as 'Director' in SARFAESI Notice Doesn't Void Guarantee Invocation  ||  Jharkhand HC: Mere Breach of Compromise Terms by an Accused Does Not Justify Bail Cancellation  ||  Cal HC: Banks Cannot Freeze a Company's Accounts Solely Due To ROC Labeling a 'Management Dispute'  ||  Rajasthan HC: Father’s Rape of His Daughter Transcends Ordinary Crime; Victim’s Testimony Suffices  ||  Delhi HC: Judge Who Reserved Judgment Must Deliver Verdict Despite Transfer; Successor Can't Rehear    

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