Karnataka High Court
For revenue
Topic
Maintainability and scope of advance ruling applications.
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