Hypothetical question which has not yet materialized, outside the purview of Advance Ruling

Last updated: 10 April 2021

Court :
AAR Gujarat

Brief :
The Hon'ble AAR Gujarat in M/s. Shree Arbuda Transport (Advance Ruling No.: GUJ/GAAR/R/82/2020 decided on September 17, 2020) has held that the provisions for seeking advance ruling is limited to the activities conducted byM/s. Shree Arbuda Transport ('the Applicant') and cannot be sought for the agreement or matters which have not materialized till date. The provisions of the advance ruling in the Central Goods and Services Tax Act, 2017, ('CGST Act') cannot be sought for the ‘hypothetical questions’ raised on the agreement which has not been signed yet.

Citation :
Advance Ruling No.: GUJ/GAAR/R/82/2020 decided on September 17, 2020

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Bimal Jain

Published in GST
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Hypothetical question which has not yet materialized, outside the purview of Advance Ruling

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