Advance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer

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....dvance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 28-9-2024<br><br>The Hon'ble Calcutta High Court in the case of SARKAR DIESEL & ANR. VERSUS THE DEPUTY COMMISSIONER, STATE TAX, KRISHNAGAR CHARGE & ORS. - 2024 (7) TMI 374 - CALCUTTA HIGH COURT adva....

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....nce ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer. Facts: Sarkar Diesel ("the Appellant&quot;) during proceedings before the Hon'ble High Court relied upon the ruling passed by the AAR Goa relating to the subject matter for which the appeal has been filed. Issue: Whether advance ruling passed by the authority....

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.... of one particular state is binding on the department of different state and third-party tax payer? Held: The Hon'ble Calcutta High Court in the case of SARKAR DIESEL & ANR. VERSUS THE DEPUTY COMMISSIONER, STATE TAX, KRISHNAGAR CHARGE & ORS. - 2024 (7) TMI 374 - CALCUTTA HIGH COURT held that the Advance Ruling rendered in Goa would not be applicable to the Appellant who is registered taxpayer in....

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.... the State of West Bengal. Also, the Advance Ruling may bind the Department at Goa but cannot bind a third-party tax payer, and bind only the applicant who went before the Advance Ruling Authority for a decision. Our Comments: As per Section 103(1) of the CGST Act, the advance ruling pronounced by the Authority or the Appellate Authority is binding only on the Applicant who had sought the advanc....

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....e ruling and on the concerned officer or jurisdictional officer relating to the Applicant. (Author can be reached at [email protected])<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....