Bombay High Court Directs Authority to Decide Advance Ruling on Merits Despite Subsequent Pre-Show Cause Notice in GST Matter. The court held that a pre-show cause notice issued after filing an advance ruling application does not bar the Authority from deciding the application under Section 98(2) of the SGST Act, as 'already pending' refers to the date of filing.
11 Dec 2024The petitioner, General Motors India Private Limited, filed a writ petition challenging a pre-show cause notice in Form DRC-01A issued by the Assistan...
