GST appellate remedy and advance ruling process challenged at notice stage; Gujarat HC issued notice and permitted direct service.

The Gujarat HC considered whether the existence of an appellate remedy under the GST enactments, the non-appointment of the appellate authority, and the manner and timing of an advance ruling justified judicial interference at the notice stage. The matter concerned the availability and practical effectiveness of the statutory appellate mechanism in GST proceedings, together with the challenge to the advance ruling process. Notice was issued returnable on 24.04.2019, and direct service was permitted.

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Issues: Whether the availability of an appellate remedy under the Goods and Services Tax enactments, the non-appointment of the appellate authority, and the manner and timing of the advance ruling warranted judicial interference at the notice stage.

Outcome: Notice issued returnable on 24.04.2019 and direct service permitted.

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