Advance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer

Last updated: 24 September 2024
Quick Summary
The Calcutta High Court has ruled that an advance ruling issued by a tax authority in one state is not legally binding on the tax department or a third-party taxpayer in a different state. The court clarified that such rulings only apply to the applicant who sought the ruling and their jurisdictional officer. Therefore, an advance ruling from Goa, for instance, cannot be applied to a taxpayer registered in West Bengal.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Sarkar Diesel v. Deputy Commissioner of State Tax [FMA No. 604 of 2024 dated June 25, 2024] advance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer.

Citation :
FMA No. 604 of 2024 dated June 25, 2024

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Bimal Jain
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