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Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings under GST law?

  • The CGST /SGST Act do NOT provide for any appeal against the ruling of Appellate Authority for Advance Rulings.
  • Thus NO further appeals lie and the ruling shall be binding on the applicant as well as the jurisdictional officer in respect of applicant. (not all  jurisdictional officer)
  • However, Writ Jurisdiction MAY lie before Hon’ble High Court or the Supreme Court.

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