The ever-evolving GST laws have been changed once again with important updates in CGST Act, 2017 and CGST Rules, 2017 becoming effective from 1-10-2022.
The case of Golden Mesh Industries squarely falls into an exceptional instance and thus, the writ was maintainable in spite of the availability of alternate remedy.
As per section 103 of the CGST Act, 2017, the orders of AAR and AAAR are binding on the applicant, unless there is a change in the law, facts or circumstances based on which original advance ruling has been pronounced.
After a few contradictory judgments CBIC Clarifies that Salaries paid to company directors not to attract GST