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Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a u
Advance ruling mechanisms under GST
Introduction The Goods and Services Tax framework in India introduced several mechanisms to ensure clarity and certainty in tax matters for registered taxpayers. Among these, the a
