2026 (4) TMI 1345

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....s undertaken by the appellant have been described in Paragraph 7 of the affidavit filed in support of the writ petition as follows : * Raw dried tobacco leaves are purchased from wholesale dealers/growers. * Stems and dust particles are removed. * Then the leaves are cured using jaggery-water for the purpose preventing the leaves from moulding or further decaying, which is called as liquoring. * Thereafter, the leaves are cut into small pieces in a cutting machine. * Then the cut leaves are packed in pouches/pottalams. * The pouches are then supplied for sale under the brand name Kulavi's Kavi cut tobacco. 2.The case of the petitioner was that the product made by him would fall un....

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....pellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100,in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant" Advance ruling may be sought in respect of the following questions : "(a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (....

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....a Ltd v. Commissioner of CGST (2020 SCC OnLine All 36) ). 7.In Income Tax Act, 1961 also, there are provisions relating to advance ruling in Chapter XIX-B. Section 245S states that the advance ruling shall be binding on the applicant who had sought it in respect of the transaction in relation to which the ruling had been sought and on the jurisdictional Principal Commissioner or Commissioner and the I.T authorities subordinate to him. Section 245W was inserted by the Finance Act, 2021 w.e.f 01.04.2021 and it provided for an appeal to the High Court. Earlier, there was no such provision. The Hon'ble Supreme Court in Colombia Sportswear Co. v. DIT (2012) 11 SCC 224 held that an advance ruling can be challenged before the High Court und....