2023 (5) TMI 288

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....A Appearance:- For the Appellants : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Abhijat Das For the State : Mr. T. M. Siddique Mr. Debashis Ghosh Mr. Varun Kothari JUDGMENT (T.S. SIVAGNANAM, ACJ.) 1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 5th April, 2023 in W.P.A. 6251 of 2023. The appellants filed the writ petition challenging an order pas....

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....he applicant before the AAR seeking an advance ruling and concluded that the appellants being recipients of service is not entitled to maintain an application before the AAR. Under the provisions of the Central Goods and Services Tax Act, 2017, (for brevity, "the Act"), in Section 95(c) the term "applicant" has been defined to mean any person registered or desirous of obtaining registration under ....

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....gards applicability of an exemption notification no.12/2017- CGST (Rate) dated 28th June, 2017. 4. If that be the case, it will be well within the jurisdiction of the AAR to consider the application on merits rather than rejecting the same on the ground of lack of locus standi. 5. As pointed out, the appellants clearly fall within the definition of "applicant" as defined under Section 95(c) of t....