Eye Share: Authority of Advance Ruling |A metamorphosed structure and Writ Remedy

The advance ruling forum under GST laws is a metamorphosed structure in comparison to the forum designed in Direct tax or the erstwhile Indirect tax laws. Author Vivek Sharma (Partner, Sarvada Legal) in his intriguing piece succinctly mentions that Authority for Advance Ruling under GST laws has some commonalities as well as significant distinctions with the Authority for Advance Ruling framed under Income Tax law. Outlining that “Composition of the Auth...