Karnataka High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Karnataka High Court
Third-party petitioner lacked locus to challenge an AAR/AAAR ruling under Article 226, as such rulings bind only applicant therein and its jurisdictional authority; absent contractual GST classification or rate terms in respect of contract entered between petitioner and said applicant, no civil consequence arose, and writ jurisdiction could not rewrite contract