https://www.taxtmi.com/caselaws?id=428053 The court held that the Authority for Clarification and Advance Ruling (ACAR) order dated 26.04.2019 was invalid due to the enactment of the TNGST Act, 2018, replacing the previous legislation. Despite reliance on saving provisions under Section 174 of the TNGST Act, the court sided with the petitioner, rendering the application and order void. The court disposed of the writ petition without costs, allowing for a 16-week period to complete pending assessments. This decision aimed to ensure compliance with the law and proper handling of assessments in light of legal changes and court directives. en-us Fri, 09 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428053 The court held that the Authority for Clarification and Advance Ruling (ACAR) order dated 26.04.2019 was invalid due to the enactment of the TNGST Act, 2018, replacing the previous legislation. Despite reliance on saving provisions under Section 174 of the TNGST Act, the court sided with the petitioner, rendering the application and order void. The court disposed of the writ petition without costs, allowing for a 16-week period to complete pending assessments. This decision aimed to ensure compliance with the law and proper handling of assessments in light of legal changes and court directives. Case-Laws VAT and Sales Tax Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428053