2023 (5) TMI 288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....VAGNANAM AND HON'BLE JUSTICE HIRANMAY BHATTACHARYYA 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 ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as made a slight attempt to go into the aspect as to who is the 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 p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b), Section 97(2) as the appellants seek for a ruling as regards 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7. For the above reasons, the appeal is allowed along with the connected application and the order passed in the writ petition is set aside. Consequently, the writ petition is allowed and the order passed by the AAR dated 9th February, 2023 is set aside and the mater is remanded back to the West Bengal Authority for Advance Ruling to decide the application on merits and in accordance with law....