Case Law Details
Sanjeev Sharma Vs. Union Of India & Ors. (Delhi High Court)
It is held that where no facility for advance ruling was made available under GST, it was held that Department must accept manually application for advance ruling under GST since web portal would not be ready to accept the same till January, 2018.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
1. The court has been shown the e-mail dated 15th September 2017 written to the Additional Commissioner (Policy) of GNCT of Delhi by Mr. Kamleshwer Prasad Verma, Vice President-Services of the Goods and Services Tax Network (`GSTN’)/Respondent No. 5 where the queries raised by the former by a letter dated 11th September 2017 addressed to the GSTN have been answered as under:
