Case Law Details
Pernod Ricard Pvt Ltd Vs Authority For Advance Ruling GST (Delhi High Court)
Mr. Shadan Farasat, learned Additional Standing Counsel who appears on advance notice submits that the Advance Ruling Authority of Delhi is presenting not functioning as the quorum of two members is not complete. He submits that one member has to be nominated by the Government of NCT, which has been done and the other one has to be nominated by the CBIC. He submits that the nomination by the CBIC has been made through the Secretariat of NCT of Delhi to the Hon’ble Lieutenant Governor of Delhi, and the notification of the said nomination is still awaited.
Having heard the counsels and in the facts and circumstances noted above, we consider it appropriate to dispose of the present petition by directing that as and when the quorum of Advance Ruling Authority is complete and functioning, the application of the Petitioner be decided expeditiously, and preferably within a period of four weeks from the date of completion of the quorum. Also having regard to the fact that since November, 2020, the Advance Ruling Authority has not been conducting the hearings, we make a request to the Hon’ble Lieutenant Governor to take up the matter on priority basis and process the nomination received from the CBIC at the earliest.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Exemption allowed, subject to just exceptions.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
