High Court Rules AAR Must Evaluate GST Exemption for Upfront Lease Premium, Recognizes Applicant's Right to Apply.

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....Locus standi to file application for Advance Ruling application - applicant is a recipient of services - Seeking ruling on payment of upfront lease premium - exempt from GST or not - Section 95(c) the term “applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act - 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 - HC....