The Gujarat High Court has issued notice in a petition questioning the sanctity of the Authority for Advance Ruling (AAR) and the Appellate Authority for Advance Ruling (AAAR), under both the Central and State Goods and Services Tax (GST) Acts.
The Centre has the power to set up AARs and AAARs to determine an applicant’s Central Goods and Services Tax (CGST) liability. A similar power is conferred upon state governments with respect to State Goods and Services Tax (SGST).
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