Can AAR orders be challenged before HC?

CA Shruti Singhalpro badge , Last updated: 14 August 2020  
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As per section 103 of the CGST Act, 2017, The orders of AAR (Authority of Advance Ruling) and AAAR (Appellate Authority of Advance Ruling) 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. Further

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CA Shruti Singhal
(Practicing CA)
Category GST   Report

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