Advance ruling application rejected for 'no locus standi'; writ refused, appeal allowed u/s100 with 30-day window

An applicant challenged rejection of its advance ruling application on the ground of lack of locus standi. The HC held that the rejection constituted an appealable order under s.100 of the WBGST Act, 2017, and that the statutory appellate remedy before the Appellate Authority for Advance Ruling was efficacious. Consequently, the HC declined to entertain the writ petition and granted liberty to file a statutory appeal within 30 days, directing that if filed within that period, it be decided on merits without objection on limitation.

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The Calcutta High Court dismissed the writ petition challenging the order of the West Bengal Authority for Advance Ruling on grounds of locus standi. The petitioner was granted liberty to file an appeal before the appellate authority within 30 days. Case citation: 2023 (5) TMI 231 - CALCUTTA HIGH COURT.

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