2024 (12) TMI 662 - SCH - GST

Locus standi to file application for Advance Ruling application - applicant is a recipient of services - Seeking ruling on payment of upfront lease premium - exempt from GST or not - rejection on the ground that the appellants have no locus standi to file such an application - HELD THAT - It is informed by respondents that pursuant to the order impugned the Advance Ruling Authority has already passed an order and the said order is under challenge before the Appellate Authority of Advance Ruling. In view of the same the issue arising for consideration in the Special Leave Petition(s) has become infructuous and the same is/are dismissed accordingly.

Summary

The Supreme Court of India dismissed the Special Leave Petition(s) as the issue became infructuous since the Advance Ruling Authority had already passed an order challenged before the Appellate Authority of Advance Ruling.