https://www.taxtmi.com/caselaws?id=437424 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. en-us Wed, 05 Apr 2023 00:00:00 +0530 Mon, 29 Dec 2025 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437424 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. Case-Laws GST Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437424