Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Court Urges Timely Action on Advance Ruling Application; Quorum Completion & Nomination Processing Emphasized The court acknowledged the delay in deciding the application for advance ruling due to the incomplete quorum of the Advance Ruling Authority. Once the ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court Urges Timely Action on Advance Ruling Application; Quorum Completion & Nomination Processing Emphasized
The court acknowledged the delay in deciding the application for advance ruling due to the incomplete quorum of the Advance Ruling Authority. Once the quorum is complete, the petitioner's application should be decided expeditiously, preferably within four weeks. The court urged the Lieutenant Governor to prioritize processing the pending nomination to ensure the Authority's functionality. The registry was instructed to send a copy of the order to the Lieutenant Governor's Office, and the respondent's counsel was tasked with communicating the order effectively.
Issues: Delay in deciding application for advance ruling by the Authority.
Analysis: The petitioner had filed an application for advance ruling before the Authority seeking clarification on its proposed business. The petitioner expressed grievance over the Authority's failure to decide the application within the stipulated period of ninety days as per section 98(6) of the CGST Act. Despite repeated requests and reminders, the Authority did not pass any final order on the application, causing a delay of more than 2 ½ years. This delay has prejudiced the petitioner and hindered the commencement of the proposed business involving red and white de-alcoholised wines.
Analysis: The respondent, represented by the learned Additional Standing Counsel, acknowledged that the Advance Ruling Authority of Delhi was not functioning due to the incomplete quorum of two members. While one member had been nominated by the Government of NCT, the nomination by the CBIC was pending, awaiting notification. In light of these circumstances, the Court directed that once the quorum of the Advance Ruling Authority is complete and operational, the petitioner's application should be decided expeditiously, preferably within four weeks from the date of quorum completion. The Court also urged the Hon'ble Lieutenant Governor to prioritize the processing of the nomination from the CBIC to ensure the Authority's functionality. Additionally, the registry was instructed to send a copy of the order to the Office of the Hon'ble Lt. Governor of Delhi, and the respondent's counsel was tasked with communicating the order effectively.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
of 
TaxTMI 
