Case Law Details
Anmol Industries Limited Vs West Bengal Authority for Advance Ruling (Calcutta High Court)
Under the provisions of the Central Goods and Services Tax Act, 2017, (for brevity, “the Act”), in Section 95(c) the term applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act. Thus, in our view, the said term has been defined in the most widest possible manner to include any person registered or desirous of obtaining a registration under the Act. Undoubtedly, the appellants are registered under the provisions of the Act. Section 97 of the Act deals with application for advance ruling. Sub-Section (1) states that an applicant desirous of obtaining an advance ruling under the relevant chapter may make an application in such form and manner accompanied by such fees, as may be prescribed, stating the question on which the ruling is sought. Sub-Section (2) deals with the question on which advance ruling can be sought for under the Act. The application filed by the appellants would fall under clause (b), Section 97(2) as the appellants seek for a ruling as regards applicability of an exemption notification no.12/2017- CGST (Rate) dated 28th June, 2017.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
This intra-Court appeal filed by the writ petitioners is directed against the order dated 5th April, 2023 in W.P.A. 6251 of 2023. The appellants filed the writ petition challenging an order passed by the West Bengal Authority for Advance Ruling, Goods and Services Tax (for short, “AAR”) dated 9th February, 2023, by which the application filed by the appellants for an advance ruling was rejected on the ground the appellants have no locus standi to file such an application. The learned Single Bench by the impugned order has relegated the appellants to the appellate authority under the Act to agitate the correctness of the order passed by the AAR. Aggrieved by such order, the appellants have preferred the present appeal.
2. We have heard Mr. Ankit Kanodia, learned advocate for the appellants and Mr. T. M. Siddique, learned Government counsel representing the State.
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