https://www.taxtmi.com/caselaws?id=756225 The Rajasthan HC allowed a petition challenging rejection of an advance ruling application under CGST Act. The petitioner, liable to pay tax on reverse charge basis despite being a recipient of goods/services, was denied advance ruling by the Authority for Advance Ruling (AAR). The HC held that persons liable for reverse charge tax fall within the definition of "taxable person" and can seek advance ruling under Section 95. The court emphasized that Section 9(3) creates a legal fiction treating recipients as persons liable to pay tax, bringing them within the ambit of advance ruling provisions. The matter was remanded to AAR for fresh consideration under Section 98(4) after setting aside the rejection order. en-us Thu, 18 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756225 The Rajasthan HC allowed a petition challenging rejection of an advance ruling application under CGST Act. The petitioner, liable to pay tax on reverse charge basis despite being a recipient of goods/services, was denied advance ruling by the Authority for Advance Ruling (AAR). The HC held that persons liable for reverse charge tax fall within the definition of "taxable person" and can seek advance ruling under Section 95. The court emphasized that Section 9(3) creates a legal fiction treating recipients as persons liable to pay tax, bringing them within the ambit of advance ruling provisions. The matter was remanded to AAR for fresh consideration under Section 98(4) after setting aside the rejection order. Case-Laws GST Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756225