AAR cannot decide constitutional validity of ‘liability to pay tax’ By Anand Gupta TaxGuru

AAR cannot decide constitutional validity of ‘liability to pay tax’ Khaitan Chemicals and Fertiliser (GST AAR Madhya Pradesh) Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. Therefore, no application can […]

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