Litigation Alert - 05 May 2023

Recipient of goods / services is also entitled to seek advance ruling under GST

Anmol Industries Versus the West Bengal Authority for Advance Ruling, Goods and Services Tax & Ors. ¹

The Calcutta High Court ('the Court') set aside the ruling pronounced by the Authority of Advance Ruling West Bengal ('AAR') and remanded back the matter to decide the application on merits in accordance with the Law. The Court held that any person who is registered or desirous of registering under the Goods and Services Tax law, be it supplier or recipient, shall be eligible to file an application for advance ruling.

Facts of the case:

• M/s Anmol Industries Ltd. ('the Petitioner') entered into an agreement with the Shyama Prasad Mookerjee Port, Kolkata ('Lessor), to lease an industrial plot of land for a period of thirty years (30 years) for the purposes of setting up a commercial office complex.