Karam Chand Thapar & Bros (Coal Sales) Limited ., In re
Date: July 14, 2026
Subject Matter
Advance Ruling Application for Completed Pre-GST Transactions Found Not Maintainable
Summary
The Appellate Authority for Advance Ruling (AAAR) allowed the appeal, setting aside the ruling of the Authority for Advance Ruling (AAR). The AAAR held that the application for advance ruling was not maintainable as it pertained to completed transact…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017”’ and the ‘WBGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from…