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2017 (9) TMI 1357 - HC - GSTAlternative system of filing the applications - the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from ‘unregistered persons’, manually with the facility to deposit the prescribed fees through the GST Portal - Held that: - it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor the counsel for the Union of India UOI is able to provide an answer - Notice will now be issued to the GSTN/Respondent No. 5 by all modes.
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