https://www.taxtmi.com/article/detailed?id=11716 Whether a registered recipient can obtain an advance ruling on the applicability of an exemption notification for an upfront lease premium: the Authority rejected the application for lack of locus on the ground that only suppliers account for outward exempt supplies, but the High Court found the statutory definition of applicant broadly framed, set aside the rejection for want of locus and remanded the matter for consideration on merits. en-us Thu, 10 Aug 2023 10:29:04 +0530 Thu, 10 Aug 2023 10:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11716 Whether a registered recipient can obtain an advance ruling on the applicability of an exemption notification for an upfront lease premium: the Authority rejected the application for lack of locus on the ground that only suppliers account for outward exempt supplies, but the High Court found the statutory definition of applicant broadly framed, set aside the rejection for want of locus and remanded the matter for consideration on merits. Articles Goods and Services Tax - GST Thu, 10 Aug 2023 10:29:04 +0530 https://www.taxtmi.com/article/detailed?id=11716