High Court Examines Binding Nature of Advance Ruling Orders u/s 103(1)(b) of GST Acts for Subordinate Authorities.

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....Constitutional Validity of Section 103(1)(b) of the GST Acts - applicability of advance ruling appellate orders passed in the case of other taxable persons having identical facts and circumstances are binding on all authorities who are subordinate to the Chief Commissioners of CGST and SGST which constitute the advance ruling appellate authority - Notices issued - HC....