Karnataka HC: Third Parties Cannot Challenge GST Advance Rulings Under Article 226 - SAG Infotech Official Tax Blog

The Karnataka High Court on 7 July stated that a person who is not an applicant or any concerned tax authority in an advance ruling preceding cannot contest the ruling under Article 226 of the Constitution, as such rulings are binding only on the parties to the proceeding. A Division Bench of Justices S.G. Pandit and K.V. Aravind dismissed Bangalore Metro Rail Corporation Limited’s (BMRCL) writ pe…