Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
An advance ruling under the GST law is binding on the applicant, but that binding effect does not bar High Court review under Article 226 on limited grounds such as jurisdictional error, error of law, breach of natural justice or perversity; such challenges to advance rulings should be listed before the Division Bench, not a Single Judge. On classification, the Court held that retaining the impugned view on cut tobacco would create unequal tax treatment for similarly placed manufacturers producing the same product, contrary to the equality principle. The advance rulings and the challenged order were set aside, and the writ appeal was allowed.
An advance ruling under the GST law is binding on the applicant, but that binding effect does not bar High Court review under Article 226 on limited grounds such as jurisdictional error, error of law, breach of natural justice or perversity; such challenges to advance rulings should be listed before the Division Bench, not a Single Judge. On classification, the Court held that retaining the impugned view on cut tobacco would create unequal tax treatment for similarly placed manufacturers producing the same product, contrary to the equality principle. The advance rulings and the challenged order were set aside, and the writ appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
