https://www.taxtmi.com/caselaws?id=432586 The dominant issue was whether an advance ruling affecting input tax credit could bind a purchaser who was not heard, where the ruling was rendered on invoices raised by the purchaser and the supplier did not appeal. The HC held that the purchaser was an "aggrieved person" and could not be prejudiced by the supplier's inaction; principles of natural justice required notice and an opportunity of hearing to the purchaser since the ruling was based on its invoices. The HC further held that relegating the purchaser to the appellate authority was ineffective because the factual materials it sought to rely on were not part of the original record, requiring reconsideration by the original authority. The advance ruling was set aside and the matter remanded for fresh decision after hearing the purchaser. en-us Thu, 05 Jan 2023 00:00:00 +0530 Mon, 29 Dec 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432586 The dominant issue was whether an advance ruling affecting input tax credit could bind a purchaser who was not heard, where the ruling was rendered on invoices raised by the purchaser and the supplier did not appeal. The HC held that the purchaser was an "aggrieved person" and could not be prejudiced by the supplier's inaction; principles of natural justice required notice and an opportunity of hearing to the purchaser since the ruling was based on its invoices. The HC further held that relegating the purchaser to the appellate authority was ineffective because the factual materials it sought to rely on were not part of the original record, requiring reconsideration by the original authority. The advance ruling was set aside and the matter remanded for fresh decision after hearing the purchaser. Case-Laws GST Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432586