Manappuram Finance Limited Vs Union of India
Date: March 10, 2026
Subject Matter
Advance Ruling Authority must reconsider 'supply' and exemption for land conversion fees
Summary
The High Court has allowed the writ petition, setting aside the orders of the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR). The matter has been remitted to the AAR for fresh consideration because the authoritie…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner – which is stated to be a company – challenges Ext.P3 order issued by the 3rd respondent – Kerala Authority for Advance Ruling; as also Ext.P5 Appellate order issued by the 4 th respondent – Appellate Authority for Advance Ruling, Kerala, on various grounds. 2. Sri. R. Jaikrishna – learned counsel for the petitioner, pointed out t…