https://www.taxtmi.com/caselaws?id=447584 AAR UP declared void ab-initio an advance ruling regarding GST liability on transmission line shifting work. The applicant NHAI, being a receiver of services from MVVNL rather than a supplier, lacked standing to seek advance ruling under Section 95 of CGST Act 2017. The ruling addressed concerns about potential double taxation where NHAI paid GST to both contractors and MVVNL for the same work, but was ultimately voided due to jurisdictional issues rather than substantive merits. en-us Tue, 02 May 2023 00:00:00 +0530 Wed, 23 Apr 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447584 AAR UP declared void ab-initio an advance ruling regarding GST liability on transmission line shifting work. The applicant NHAI, being a receiver of services from MVVNL rather than a supplier, lacked standing to seek advance ruling under Section 95 of CGST Act 2017. The ruling addressed concerns about potential double taxation where NHAI paid GST to both contractors and MVVNL for the same work, but was ultimately voided due to jurisdictional issues rather than substantive merits. Case-Laws GST Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447584