2022 (9) TMI 998

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....ner : Mr.J.V.Niranjan For the Respondents : Mrs.K.Vasanthamala Government Advocate ORDER Heard Mr.J.V.Niranjan, learned counsel for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate for the respondents. 2.The petitioner has challenged the order passed by the Authority for Clarification and Advance Ruling (in short ACAR/Authority) dated 26.04.2019. The petitioner had approached....

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....t, 2017 and the era-GST has come to be. Thus, the petitioner, upon receipt of notice on 19.12.2018, has objected to the notice contending that the same is liable to be dropped. 4.The sum and substance of the petitioner's submissions is that, with the enacting of the TNGST Act, 2018, the Authority for Clarification and Advance Ruling does not exist in the form in which it did under the TNVAT A....