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2020 (1) TMI 392 - HC - GSTInability of petitioner in moving Advance Ruling application - petitioner submits that the petitioner may be permitted to proceed to move the application for advance ruling physically - HELD THAT:- There are no impediment in the petitioner doing so. It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider. The respondents are directed to entertain the physical application of the petitioner to seek advance ruling, which may be made within a week. The petitioner is permitted to deposit the fee for advance ruling and provide physical challan to the respondents along with his application. List on 18.02.2020.
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