Rajasthan HC Upholds GST Appeals as 90-Day Section 101(2) Limit Is Directory

Giri Transport Company Vs Appellate Authority For Advance Ruling (Rajasthan High Court) GST Advance Ruling Appeals Maintainable Despite Delay in Disposal: Rajasthan HC; Rajasthan HC Holds Both CGST and SGST Officers Can Appeal Advance Rulings; GST Appeals Survive Beyond 90-Day Period as Timeline Not Mandatory: Rajasthan HC; Rajasthan HC Upholds Condonation of Delay in Advance Ruling Appeals. In this case, the petitioner, a Goods Transport Agency (GTA), had sought an advance ruling under Section 97 of the RGST Act, 2017 on whether the value of diesel supplied free of cost (FOC) by a service rec...