https://www.taxtmi.com/caselaws?id=760779 AAAR Rajasthan held that appeals filed by Central GST and State GST authorities against advance ruling were maintainable despite respondent's preliminary objections. The authority rejected contentions regarding time limitation for passing orders under Section 101 CGST Act, holding the 90-day limit is directory, not mandatory. Appeals filed within 30 days were not time-barred. Manual filing was proper under Rule 107A. Both Central and State GST officers have authority to appeal advance rulings. State GST authority's changed stance after higher authority consideration was permissible, not barred by estoppel. All preliminary objections were rejected. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760779 AAAR Rajasthan held that appeals filed by Central GST and State GST authorities against advance ruling were maintainable despite respondent's preliminary objections. The authority rejected contentions regarding time limitation for passing orders under Section 101 CGST Act, holding the 90-day limit is directory, not mandatory. Appeals filed within 30 days were not time-barred. Manual filing was proper under Rule 107A. Both Central and State GST officers have authority to appeal advance rulings. State GST authority's changed stance after higher authority consideration was permissible, not barred by estoppel. All preliminary objections were rejected. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760779