https://www.taxtmi.com/caselaws?id=414374 The court granted the petitioner's request to quash the order of the Gujarat Appellate Authority for Advance Ruling and declared their products as falling under Entry No.96 of the exemption notification, entitling them to tax exemption under the GST Acts. Additionally, Section 103(1)(b) of the GST Acts was deemed discriminatory and arbitrary, violating constitutional rights. The court also ruled that advance ruling appellate orders are binding on authorities subordinate to the Chief Commissioners of CGST and SGST. Interim relief was granted to restrain respondents from taking coercive actions pending final resolution, with further relief left to the court's discretion in the interest of justice. en-us Wed, 27 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414374 The court granted the petitioner's request to quash the order of the Gujarat Appellate Authority for Advance Ruling and declared their products as falling under Entry No.96 of the exemption notification, entitling them to tax exemption under the GST Acts. Additionally, Section 103(1)(b) of the GST Acts was deemed discriminatory and arbitrary, violating constitutional rights. The court also ruled that advance ruling appellate orders are binding on authorities subordinate to the Chief Commissioners of CGST and SGST. Interim relief was granted to restrain respondents from taking coercive actions pending final resolution, with further relief left to the court's discretion in the interest of justice. Case-Laws GST Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414374