Raja Abhishek For NIRC 2024
about 2 months ago
š° š„š®š·š®šššµš®š» šš¶š“šµ šš¼ššæš š„šš¹š¶š»š“: šš±šš®š»š°š² š„šš¹š¶š»š“ šš½š½š¹š¶š°š®šš¶š¼š» š”š¼š š„š²šššæš¶š°šš²š± š¢š»š¹š šš¼ š¦šš½š½š¹š¶š²šæ š¢ Justice Avneesh Jhingan and Justice Ashutosh Kumar observed,
"The appeal against the advance ruling is provided under Section 100 of the CGST Act. The concerned officer, the jurisdictional officer, or the applicant can prefer an appeal against the ruling given under Section 98(4).
No appeal is provided against rejection of the application under Section 98(2) of the CGST Act." š šš®š°šš: šš®šš² š§š¶šš¹š²: M/s Power Grid Corporation Of India Ltd. vs. State of Rajasthan šš®šš² š”ššŗšÆš²šæ: D.B. Civil Writ Petition No. 11370/2021
ššššš²: The petitioner challenged the AAR's order rejecting their application for an advance ruling on the grounds that the petitioner was not the supplier.
š£šæš¼š°š²š²š±š¶š»š“š: The petitioner, engaged in the transmission of electricity, filed for an advance ruling on whether the transportation of goods was exempt under a specific notification.
The AAR rejected the application, stating it was not maintainable as the petitioner was not the supplier.
āļø ššš±š“š²šŗš²š»š: The Rajasthan High Court quashed the AAR's order, ruling that an advance ruling application is not restricted solely to suppliers. The court noted that Sections 95 and 97 of the CGST Act do not impose such a restriction.
The case was remanded back to the AAR to decide the application afresh under Section 98(4) of the CGST Act.
š This ruling clarifies that applications for advance rulings can be made by any registered entity under the CGST Act, not just suppliers, ensuring broader access to advance rulings. #TaxLaw #arr4nirc #RajasthanHighCourt #CGST #LegalUpdate
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