📰 𝗥𝗮𝗷𝗮𝘀𝘁𝗵𝗮𝗻 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼𝘁 𝗥𝗲𝘀𝘁𝗿𝗶𝗰𝘁𝗲𝗱 𝗢𝗻𝗹𝘆 𝘁𝗼 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 📢 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."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: M/s Power Grid Corporation Of India Ltd. vs. State of Rajasthan 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: D.B. Civil Writ Petition No. 11370/2021 𝗜𝘀𝘀𝘂𝗲: The petitioner challenged the AAR's order rejecting their application for an advance ruling on the grounds that the petitioner was not the supplier.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: 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.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: 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.