https://www.taxtmi.com/caselaws?id=383247 GST advance-ruling provisions and corresponding rules are challenged as unconstitutional because the Authority for Advance Ruling and Appellate Authority for Advance Ruling lack judicial members. The challenge also contests reverse-charge taxation of importers for transportation services in CIF imports as beyond the enabling provision and as causing double taxation. The High Court issued notice and granted interim protection by restraining coercive action against the petitioner pending further proceedings. 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 GST advance-ruling provisions and corresponding rules are challenged as unconstitutional because the Authority for Advance Ruling and Appellate Authority for Advance Ruling lack judicial members. The challenge also contests reverse-charge taxation of importers for transportation services in CIF imports as beyond the enabling provision and as causing double taxation. The High Court issued notice and granted interim protection by restraining coercive action against the petitioner pending further proceedings. Case-Laws GST Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383247