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2019 (3) TMI 1564 - GUJARAT HIGH COURTMaintainability of Advance Ruling application - subsection (6) of section 98 of the Central Goods and Service Tax Act, 2017 - Held that:- The authority shall pronounce its advance ruling in writing within 90 days from the date of receipt of application. It was submitted that, in this case, the application was made on 07.10.2017 whereas, the impugned order has been passed on 22.02.2019. It was submitted that in the interregnum, between the date of application and between the date of advance ruling by the authority, various other authorities have decided the issue in favor of the applicant therein by holding that the goods would be classified as ‘papad’ in classification no.1905 90 40. Issue Notice, returnable on 24.04.2019.
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