SLP dismissed; remitted under Section 98(4) CGST Act for fresh advance ruling on reverse charge and Exemption No.18

SC dismissed the Special Leave Petition and declined to interfere with the High Court's order remitting the advance ruling matter to the AAR under Section 98(4) of the CGST Act for fresh consideration of whether the recipient is liable to pay tax on reverse charge and the applicability of exemption Serial No.18 of N/N.12/2007 Central Tax (Rate). The court left the petitioner's question of law open.

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Permission to file the Special Leave Petition was granted and delay condoned. The Court heard counsel for the petitioner. The Court stated: "We are not inclined to interfere with the impugned judgment passed by the High Court. Hence, the Special Leave Petition is dismissed. However, the question of law raised by the petitioner is kept open." The petition was therefore dismissed for want of interference with the High Court's decision, while preserving the substantive legal issue for future consideration. All pending applications stood disposed of.

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