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2019 (9) TMI 1482 - AAR - GSTMaintainability of application - time limitation to pronounce ruling, expired - Section 98(2) of the CGST/HGST Act - HELD THAT:- In order to decide the admissibility of the application the applicant was called upon to appear before this Authority on 02.08.2019 vide memo no. 751, dated 24.07.2019, but none appeared behalf of the applicant. Thereafter, notice of appearance was sent for 06.09.2019 vide memo no. 774, dated 21.08.2019. On 27.08.2019 a request was received from the applicant regarding personal hearing after lunch instead of scheduled hearing at 11:00 am. On 06.09.2019 the hearing was postponed for 11.09.2019. The applicant fails to appear on said date also. Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected under Section 98(2) of the CGST/HGST Act.
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