Calcutta High Court rules against reliance on advance ruling from another state in GST case.

• Calcutta High Court ruled that the Adjudicating Authority cannot rely on an advance ruling from another state
• The case involved a Goods Transport Agency service provider who was facing GST recovery and penalty under CGST Act
• The Appellate Authority dropped the fraud allegation but continued the adjudication under Section 73 of CGST Act
• The Petitioner obtained a declaration from Indian Oil Corporation confirming GST payment for GTA services
• The High Court remanded the matter to the Adjudicating Authority due to the timely declaration by IOCL
• The High Court stated that an AAR ruling from Goa cannot automatically apply to a taxpayer in West Bengal

Source: elplaw.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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