https://www.taxtmi.com/highlights?id=83971 The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale of land and buildings, based on the subsequent issuance of a pre-show cause notice dated 22 October 2024 by respondent No. 2 u/s 73(5) read with Rule 142(1-A) of the State Goods and Services Tax Act. The Court directed respondent No. 3 to dispose of the petitioners' application within three months, considering the provisions of Section 98(6) requiring the authority to pronounce the advance ruling within 90 days of receiving the application. The Court observed that if the advance ruling authority rules in favor of the petitioners, such ruling will bind not only respondent No. ..... en-us Fri, 13 Dec 2024 07:23:05 +0530 Fri, 13 Dec 2024 07:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83971 The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale of land and buildings, based on the subsequent issuance of a pre-show cause notice dated 22 October 2024 by respondent No. 2 u/s 73(5) read with Rule 142(1-A) of the State Goods and Services Tax Act. The Court directed respondent No. 3 to dispose of the petitioners' application within three months, considering the provisions of Section 98(6) requiring the authority to pronounce the advance ruling within 90 days of receiving the application. The Court observed that if the advance ruling authority rules in favor of the petitioners, such ruling will bind not only respondent No. ..... Highlights GST Fri, 13 Dec 2024 07:23:05 +0530 https://www.taxtmi.com/highlights?id=83971