GST - Application to AAR by recipient of supply

[Lalitha Krishnamurthy]

Can the recipient of supply make an application to the Authority for Advance Ruling in respect of taxability of the supply received by him? The Hon'ble Calcutta High Court, in the case of Anmol Industries Limited and Anr vs The West Bengal AAR 2023 (5) TMI 288 - CALCUTTA HIGH COURT, had held so. Is this the final position as of now or are there any contradictory judgements? Would be grateful to receive views of the distinguished experts.

AI Summary

Recipient allowed to seek Authority for Advance Ruling on taxability of supplies, but legal position may remain unsettled A High Court held that a recipient of supply may file an application with the Authority for Advance Ruling on the taxability of supplies received. The forum poster asks whether that decision is conclusive or whether conflicting rulings exist. The legal position remains potentially unsettled: a single High Court decision binds only that jurisdiction and may be varied on appeal or by the Supreme Court; other High Courts or authorities might take different views. Practitioners should check for subsequent appellate rulings, Supreme Court decisions, or differing High Court authorities before relying on the principle.