AAR ruling of another distinct GSTIN holder even under same brand can't be applied bindingly to a different GSTIN holder with an independent business
Last updated: 04 October 2025
Court :
Madhya Pradesh High Court
Brief :
The Hon'ble Madhya Pradesh High Court in the case of Mahendra Singh v. Assistant Commissioner State Tax & Ors. [Writ Petition No. 5186/2025, order dated September 10, 2025] held that an Advance Ruling (AAR) issued in the name of another distinct GSTIN holder cannot be mechanically applied to a different GST-registered person, and the adjudicating authority must independently examine the facts of the case instead of relying on non-binding precedent.
Citation :
Writ Petition No. 5186/2025, order dated September 10, 2025
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Bimal Jain
Published in GST
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