https://www.taxtmi.com/caselaws?id=383247 The article concerns two GST challenges: first, the validity of the Advance Ruling and Appellate Advance Ruling framework under the GST enactments and rules on the ground that it lacks judicial members; second, the validity of a notification that seeks to levy reverse charge on transportation services in CIF imports, said to be beyond the enabling provision and to create double taxation. In the stated proceeding, notice was issued, returnable on the specified date, and interim protection was granted by directing that no coercive steps be taken against the petitioner. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383247 The article concerns two GST challenges: first, the validity of the Advance Ruling and Appellate Advance Ruling framework under the GST enactments and rules on the ground that it lacks judicial members; second, the validity of a notification that seeks to levy reverse charge on transportation services in CIF imports, said to be beyond the enabling provision and to create double taxation. In the stated proceeding, notice was issued, returnable on the specified date, and interim protection was granted by directing that no coercive steps be taken against the petitioner. Case-Laws GST Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383247