https://www.taxtmi.com/caselaws?id=763148 The Bombay HC disposed of a petition challenging a pre-show cause notice under SGST Act Section 73(5). The petitioner sought advance ruling on taxability of land and building sales. The court held that the advance ruling authority cannot avoid deciding the petitioner's application based on subsequent pre-show cause notice issuance, as Section 98(2) proviso uses "already pending" referring to applications pending when advance ruling was sought. The authority was directed to dispose of the application within three months. The court noted minimal scope for interference with pre-show cause notices and criticized petitioners for prematurely approaching courts without exhausting alternate remedies. en-us Wed, 11 Dec 2024 00:00:00 +0530 Fri, 04 Jul 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763148 The Bombay HC disposed of a petition challenging a pre-show cause notice under SGST Act Section 73(5). The petitioner sought advance ruling on taxability of land and building sales. The court held that the advance ruling authority cannot avoid deciding the petitioner's application based on subsequent pre-show cause notice issuance, as Section 98(2) proviso uses "already pending" referring to applications pending when advance ruling was sought. The authority was directed to dispose of the application within three months. The court noted minimal scope for interference with pre-show cause notices and criticized petitioners for prematurely approaching courts without exhausting alternate remedies. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763148